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An internal auditor is providing consulting services on an area he was responsible for three years ago. Part of the consulting scope covers a review of a performance measuring system that the auditor helped to develop.
What is the best course of action for the auditor to take concerning the consulting service?
- A . Accept the consulting services only after receiving approval to do so from the board.
B. Accept the consulting services. The objectivity won't be impaired if it has been more than a year since he last worked in the area under review.
C. Refrain from providing the consulting service because he was responsible for that area and his objectivity will be impaired,
D. Disclose the potential impairment to the customer before accepting the consulting engagement
Suggested Answer: D
Posted : 14/11/2022 11:30 am