IIA-CIA-Part1 Exam Dumps | An internal audit activity uses a rotational program to recruit high-performing staff members from other

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Question 209/373

An internal audit activity uses a rotational program to recruit high-performing staff members from other parts of the organization One of these individuals is nearing the end of her four-year internal audit rotation The chief audit executive assigned her to an assurance engagement in the business area she will be going into when she leaves the internal audit activity Which of the following statements is true regarding this scenario?

A. Accepting the assignment is a violation of internal audit independence

B. Accepting the assignment will improve competencies and develop relationships that will be needed in her next assignment

C. Accepting the assignment creates the appearance of an impairment to her professional judgment and detectivity

D. Accepting the assignment on the assurance engagement would be a breach of due professional care

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Question 209/373

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