- This topic has 1 reply, 2 voices, and was last updated 9 months, 2 weeks ago by Brian Hock.
“The internal audit activity may provide assurance services where it had previously performed consulting services, provided the nature of the consulting did not impair objectivity and provided individual objectivity is managed when assigning resources to the engagement.”
Can you please provide the examples where consulting service does not impair objectivity and individual objectivity is maintained?
“An internal auditor can make recommendations to a department as part of a consulting engagement and still be objective in a future financial audit of that same department.”
Can you please provide some examples of that?
“A strong QAIP will help ensure that organizational independence and objectivity are part of the culture of the IAA.”
How QAIP will ensure organisational independence and objectivity?
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