Certified Internal Auditor (CIA) exam sample question part I

This sample question is for CIA exam part I: Governance, Risk and Control

1. Which of the following actions would be a violation of auditor independence?

a. Continuing on an audit assignment at a division for which the auditor will soon be responsible as the result of a promotion.
b. Reducing the scope of an engagement due to budget restrictions.
c. Participating on a task force which recommends standards of control for a new distribution system.
d. Reviewing a purchasing agent's contract drafts prior to their execution.

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