Exam ISO-9001-Lead-Auditor Topic 1 Question 208 Discussion

Actual exam question for PECB's ISO-9001-Lead-Auditor exam
Question #: 208
Topic #: 1
How can an organization ensure the objectivity and impartiality of the internal audit function?

Suggested Answer: C Vote an answer

Comprehensive and Detailed In-Depth Explanation:
According to ISO 19011:2018, Clause 5.1 (Impartiality):
Internal auditors must not audit areas where they have direct responsibilities to avoid conflicts of interest.
Outsourcing (C) is not required, as long as impartiality is maintained internally.
Thus, B is the correct answer.
Reference:
ISO 19011:2018, Clause 5.1 (Impartiality)

by Michelle at Apr 14, 2026, 12:29 PM

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