Question
Which of the following best describes the primary difference between independent and objective in the context of internal auditing? Independent applies to the auditor and
Which of the following best describes the primary difference between independent and objective in the context of internal auditing?
Independent applies to the auditor and objective applies to the business objective under review. | ||
Objective refers to the purpose of the assurance or consulting engagement and independent applies to the individual auditor. | ||
The internal auditor must use an unbiased mindset to support independence and the internal auditor must identify the business objective on which the engagement focuses. | ||
Independent refers to the internal audit function and objective refers to the unbiased mindset of the individual auditor. |
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