Exam IIA-CIA-Part1 Topic 1 Question 755 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 755
Topic #: 1
The same internal auditor has audited the regional purchasing department annually for the last three years.
The audits have shown several significant control deficiencies that have not been corrected by management.
New management is in charge of this regional purchasing department, and it is time to audit the department again. What concerns should be considered prior to assigning the audit to the same auditor?

Suggested Answer: B Vote an answer

When an internal auditor has audited the same department repeatedly, familiarity threat is a significant concern. The IIA Standards emphasize maintaining objectivity and avoiding circumstances that could impair the auditor's unbiased attitude. Auditing the same department annually for several years can lead to familiarity, which can compromise the internal audit activity's independence and objectivity (Option B).
According to Standard 1130: Impairment to Independence or Objectivity, auditors must avoid auditing areas where repeated engagements might lead to a lack of objectivity due to familiarity.
IIA Standards, Standard 1130: Impairment to Independence or Objectivity IIA Practice Guide: Independence and Objectivity

by Berton at Jan 19, 2026, 01:35 PM

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