Which one of the following statements is NOT correct?
A) Internal auditors should be independent of the activities they audit.
B) Objectivity requires that internal auditors have an independent mental attitude.
C) The internal auditor should not be responsible for correcting deficiencies when ineffective or inefficient operations are found.
D) It is acceptable for internal auditors to recommend changes in operations and to install and implement the operating systems, as long as they do not have the responsibility for operating them throughout the year.

Question

Quizplus · Accepted Answer

Internal auditors should maintain objectivity and independence in their role. While they can recommend changes to improve operations, actively installing and implementing operating systems could compromise their independence and objectivity, as they should not be involved in the management or operation of the systems they audit.

Which One of the Following Statements Is NOT Correct