Establish effective relationship between the two departments
Auditing
Assignment
You are the director of internal audit at a large publicly traded manufacturing company. You recently met with the manager of IT and expressed the desire to establish a more effective relationship between the two departments.
Subsequently, the manager of IT requested your assistance on a new computerized accounts payable system being developed. The manager recommended that the internal audit function assume line responsibility for examining suppliers’ invoices prior to payment. The manager also requested that the internal audit function make suggestions during the development of the system, assist in its installation, and approve the completed system after making a final review.
Evaluate each of the following requests made by the manager of IT within the context of the IPPF in terms of its potential impact on internal auditors’ objectivity.
A. The request that the internal audit function be responsible for examining suppliers’ invoices prior to payment.
B. The request that the internal audit function make suggestions during the development of the system.
C. The request that the internal audit function provide a person to work on a temporary assignment on the project team to assist in the installation of the system.
D. The request that the internal audit function approve the system after making a final review.
