Question

An IS auditor is assigned to audit the change management process for a core banking application. Two years ago, before joining the internal audit department, this same auditor served as the lead administrator responsible for configuring and approving changes to that exact application. What is the MOST appropriate action for the audit manager to take?

Accepted Answer

Reassign the engagement to a different auditor to preserve independence and objectivity

Answer

Allow the auditor to proceed because two years have passed and the prior knowledge will improve audit efficiency

Answer

Permit the auditor to conduct the audit but require a second auditor to co-sign all workpapers

Answer

Allow the auditor to proceed after disclosing the prior role in the audit report