IIA Exam IIA-CRMA Topic 6 Question 85 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 85
Topic #: 6

An internal audit activity (IAA) provided assurance services for an activity it was responsible for during the preceding year.

As a result, which IIA Code of Ethics principle is presumed to be impaired?

ACompetence.

BFlexibility.

CObjectivity.

DIndependence.

Show Suggested Answer

Suggested Answer: C

by Cherry at Aug 25, 2024, 03:15 PM

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Lorrine

5 days ago

Hmm, this is a tricky one. I'm leaning towards D) Independence, since the internal audit activity was responsible for the activity it provided assurance services for. That seems like a clear conflict of interest.

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Weldon

13 days ago

This question is testing our understanding of the IIA Code of Ethics. I think the answer is C) Objectivity, since providing assurance services for an activity you're responsible for would impair your ability to be objective.

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