Exam IIA-CHAL-QISA Topic 1 Question 21 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam
Question #: 21
Topic #: 1

In which scenario might it be considered problematic for the chief audit executive (CAE) to provide assurance services over the payroll function?

A. The CAE previously undertook a consulting assignment in that area to improve processes. B. A couple of years ago, the CAE performed accounting functions for the payroll department. C. Prior to becoming the CAE, the CAE was the payroll manager. D. The assurance review was initiated following issues identified during a consulting assignment requested by management.

Suggested Answer: C Vote an answer

* Introduction:
* The independence and objectivity of the internal audit function are paramount, especially when the CAE has had prior involvement in the area under review.
* Scenario Analysis:
* Option A: Previous consulting assignments may raise concerns but do not inherently impair independence if managed correctly.
* Option B: A historical role in accounting functions is less problematic if sufficient time has passed and there is no ongoing influence.
* Option C: Having been the payroll manager presents a direct conflict of interest, compromising the CAE's objectivity.
* Option D: Reviews following consulting assignments are common practice and do not necessarily indicate a conflict.
* Conclusion:
* It is problematic for the CAE to provide assurance over payroll functions if they were previously the payroll manager, as this creates a clear conflict of interest and threatens audit objectivity.

by Hugh at Aug 01, 2025, 02:20 AM

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