Internal auditors should be objective in performing audits. Which of the following situations violates standards concerning objectivity?
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Internal auditors should be objective in performing audits. Which of the following situations violates standards concerning objectivity?
(1) The auditor who reviews accounts receivable worked in that department for three months as a trainee 2 years ago.
(2) The auditor reviews a department that continues to use procedures recommended by that auditor when the department was established.
(3) The auditor reviews the same department for 2 years in succession.
(4) The auditor reviews a department in which the auditor has the responsibility for cosigning checks.
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Related Book For
Auditing And Assurance Services An Integrated Approach
ISBN: 9780131457348
10th Edition
Authors: Alvin A. Arens, Randal J. Elder, Mark S. Beasley
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