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The chief audit executive of an organization assigns audit resources to undertake a consulting engagement requested by senior management the previous year, and a scheduled assurance audit of the procurement process.
Which of the following appropriately differentiates the two engagements?
- A . The details of assurance services are expected to be included in the risk-based audit plan; this is not the case for consulting services.
B. The objectivity of assurance services is impaired when undertaken by internal auditors who have had recent prior responsibility in the area under review; this is not the case for consulting services
C. The performance of assurance services may be outsourced for competency gaps: this is not the case for consulting services.
D. The results of assurance services are required to be monitored; this is not the case for consulting services
Suggested Answer: B
Posted : 26/01/2023 10:00 pm