An internal auditor who had been supervisor of the accounts payable section should not audit that section:
A)until enough time has elapsed to allow the new supervisor to influence the system of controls over accounts payable.
B)because there is no way to measure a reasonable period of time in which to establish independence.
C)until it is clear that the new supervisor has assumed the responsibilities.
D)until after the next annual review of the external auditors.

Question

Quizplus · Accepted Answer

The internal auditor who had been the supervisor of the accounts payable section should wait until enough time has elapsed to allow the new supervisor to influence the system of controls over accounts payable. This is to ensure that there is sufficient separation of duties and independence in the auditing process. Waiting for a reasonable period of time would also help to reduce any perceived bias in the auditing process.

An Internal Auditor Who Had Been Supervisor of the Accounts