CIA Question of the Day: Engagement Acceptance

Quiz Yazan Ibrahim
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CIA exam practice question — CIA Question of the Day: Engagement Acceptance

CIA exam practice question: daily practice for the Certified Internal Auditor (CIA) exam — domain: Part 1: Essentials of Internal Auditing.

Question

An internal audit manager who served as interim head of Procurement six months ago is asked to lead an upcoming audit of procurement controls. What should the internal audit function do to address this situation?

  • A. Assign the same manager to lead the audit because their familiarity with procurement will improve audit efficiency and insight.
  • B. Decline to audit procurement at this time because prior involvement automatically prohibits internal auditors from auditing areas they once managed.
  • C. Reassign the engagement to a different team member with no prior management involvement, document the rationale, and inform the Chief Audit Executive for approval.
  • D. Proceed with the original manager but require an independent quality reviewer and document the safeguards taken in the engagement file.
Show the answer and explanation

Correct answer: C. Reassign the engagement to a different team member with no prior management involvement, document the rationale, and inform the Chief Audit Executive for approval.

Reassigning the engagement to someone without prior managerial involvement is the best approach because prior responsibility for the area can impair objectivity and perceived independence. Documenting the rationale and informing the Chief Audit Executive ensures transparency and appropriate oversight. Assigning the same manager for efficiency is inappropriate because familiarity does not outweigh impaired objectivity. Declining the audit outright is overly rigid; prior involvement does not always preclude auditing but requires evaluation and appropriate action. Relying solely on an independent reviewer may be insufficient when the auditor previously had management responsibility, since the perception of impairment can remain.

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