IIA-CRMA Exam - Topic 3 Question 110 Discussion

Actual exam question for IIA's IIA-CRMA exam

Question #: 110
Topic #: 3

The manager for an organization's accounts payable department resigned her post in that capacity. Three months later, she was recruited to the internal audit activity and has been working with the audit team for the last eight months. Which of the following assignments would the newly hired internal auditor be able to execute without any impairments to independence or objectivity?

AAn operations audit of the accounts payable department.

BA consulting engagement related to a new accounts payable optimization initiative.

CA review of the employees' sports club finances, which are overseen by the chief audit executive.

DAn assurance review for a sales program on which she previously provided consultation.

Show Suggested Answer

Suggested Answer: C

by Francine at Jan 05, 2026, 05:16 AM

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Willetta

13 hours ago

She can't audit accounts payable, that's a conflict!

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Ronna

6 days ago

B) A consulting engagement related to a new accounts payable optimization initiative. Seems like the safest bet to maintain independence.

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Keneth

11 days ago

Haha, the sports club finances? That's a tough one, gotta keep an eye on those gym rats!

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Jamal

1 month ago

C) A review of the employees' sports club finances, which are overseen by the chief audit executive.

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Verona

1 month ago

Definitely B. Can't audit something you were previously involved with.

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Helene

1 month ago

B) A consulting engagement related to a new accounts payable optimization initiative.

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Arletta

2 months ago

I recall a similar question where the focus was on past roles affecting current audits. I think D is definitely a no-go since she consulted on that sales program.

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Isabella

2 months ago

I think option C is safe because it’s not directly related to her past work, but I’m not entirely sure.

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Lenita

2 months ago

I feel like option B could be problematic too, since she might have biases from her previous role.

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Charlesetta

2 months ago

I remember discussing independence in class, and I think option A might be a conflict since she worked in accounts payable.

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Haydee

2 months ago

I'm a bit confused on this one. I know independence and objectivity are important, but I'm not sure how to apply those principles to the different scenarios presented. I'll need to review the relevant auditing standards to make sure I understand this properly.

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Selma

2 months ago

I've got this! The answer is B. Since the auditor previously worked in the accounts payable department, they would not be able to maintain objectivity for an operations audit of that department. And option D also seems like a conflict since they provided prior consultation.

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Jaclyn

3 months ago

Okay, let me think this through. The key is to identify any potential impairments to the auditor's independence or objectivity. I'm leaning towards option B since it's a consulting engagement, which could be seen as a conflict.

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Caprice

3 months ago

Hmm, this is a tricky one. I'd say option C is the safest bet since it's not directly related to the accounts payable department. But I'm not 100% confident on that.

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Beckie

3 months ago

I'm not sure about this one. The question seems to be testing our understanding of auditor independence and objectivity. I'll need to carefully consider the different scenarios and think about any potential conflicts of interest.

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