Question 34

Question

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which
of the following requirements would most likely indicate that the internal auditor was assigned to an
assurance engagement?

Accepted Answer

The assigned internal auditor must not assume management responsibilities while performing the
engagement

Aaron V. · Answer

C

Karan M. · Answer

C not D. Management responsibility is the trap, objectivity always applies to all engagements anyway.

Drew S. · Answer

Yeah, C makes the most sense. For assurance work, internal auditors have to avoid any management duties or it’d mess with their independence. Objectivity (D) is always required, not specific just to assurance. At least that's how I remember it from IIA practice guides. Anyone seeing it differently?

Meera · Answer

C fits best here since auditors can't take on management responsibilities during an assurance engagement. That's key to keeping independence. Pretty standard IIA guidance from what I've seen. If I missed something, let me know.

IIA IIA-CIA-Part1 Real Exam Questions [October 2026 Update] Quiz

The chief audit executive (CAE) has assigned an internal auditor to an upcoming engagement. Which of the following requirements would most likely indicate that the internal auditor was assigned to an assurance engagement?

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