IIA Exam IIA-CRMA Topic 5 Question 96 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 96
Topic #: 5

As a matter of policy, the chief audit executive routinely rotates internal audit staff assignments and periodically interviews the staff to discuss the potential for conflicts of interest. These actions help fulfill which of the following internal audit mandates?

AOrganizational independence.

BProfessional objectivity.

CDue professional care.

DIndividual proficiency.

Show Suggested Answer

Suggested Answer: B

by Cristy at Jan 23, 2025, 09:03 AM

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Lacresha

5 days ago

I agree with Alida, rotating staff assignments can help maintain independence.

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Emile

6 days ago

B. Professional objectivity, no doubt. Keeping the auditors independent and objective is key to the integrity of the process. 'Potential for conflicts of interest'? Now that's a recipe for some juicy office gossip, am I right?

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Alida

11 days ago

I think the answer is A) Organizational independence.

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Yuriko

30 days ago

Hmm, I think the correct answer here is B. Rotating assignments and discussing conflicts of interest definitely helps maintain professional objectivity. Although, I'd love to hear the rationale behind the other options too.

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Lyla

1 months ago

Rotating staff assignments and interviewing them to discuss potential conflicts of interest? Sounds like the chief audit executive is really keeping everyone on their toes. I'd go with B - professional objectivity.

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Deeanna

5 days ago

It's important to ensure there are no conflicts of interest affecting the audit process.

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Tu

21 days ago

I think it also helps with organizational independence.

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Kenneth

24 days ago

I agree, professional objectivity is crucial in internal audit.

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