An Internal Auditor Who Had Been Supervisor of the Accounts

question 25

Multiple Choice

An internal auditor who had been supervisor of the accounts payable section should not audit that section:

• A)until enough time has elapsed to allow the new supervisor to influence the system of controls over accounts payable.
• B)because there is no way to measure a reasonable period of time in which to establish independence.
• C)until it is clear that the new supervisor has assumed the responsibilities.
• D)until after the next annual review of the external auditors.