When Assessing Internal Auditors' Objectivity, an Independent Auditor Should

question 25

Multiple Choice

When assessing internal auditors' objectivity, an independent auditor should:

• A)consider the policies that prohibit the internal auditors from auditing areas where they were recently assigned.
• B)review the internal auditors' reports to determine that their conclusions are consistent with the work performed.
• C)verify that the internal auditors' assessment of control risk is comparable to the independent auditor's assessment.
• D)evaluate the quality of the internal auditors' working paper documentation and their recent audit recommendations.

---

Definitions:

Blunting

In psychology, the reduction or dulling of emotional or physiological response to a stressor or stimulus.

Relaxation

The state of being free from tension and anxiety, often achieved through techniques such as meditation, deep breathing, or certain physical activities.

Exercise

Physical activities undertaken to maintain or improve health and fitness.

Stressful Event

Any situation or occurrence that causes significant anxiety or stress to an individual.