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The board of a newly established organization was discussing the contents of the draft internal audit charter One board member suggested adding to the charter an obligation for the internal audit activity to develop controls in business procedures. The board member explained that the new organization needs professional-level developers, internal auditors have the necessary skills and competencies, and the internal audit activity is well positioned to assume this responsibility.
Which of the following would be a potential concern if the board member’s suggestion is adopted?
- A . Due professional care.
B. Internal audit objectivity.
C. Risk management assurance.
D. Professional development.
Suggested Answer: A
Posted : 22/01/2023 5:51 am