Monday, November 25, 2024

CIA students .. Case Study.. Internal Auditors independence & Objectivity

 *Case Study based questions ‼️*

Here's an illustration or case study discussion on internal auditors' independence and objectivity:


*Case Study:*


Rahul is an internal auditor at a large manufacturing company. He has been with the company for five years and has developed a good working relationship with the management team. Recently, the company's CEO, who is also Rahul's friend, asked him to conduct an audit of the company's procurement process.


As Rahul began the audit, he discovered that the CEO had been involved in some questionable procurement decisions, including awarding contracts to companies owned by his relatives. Rahul felt uncomfortable about reporting these findings, as he didn't want to jeopardize his friendship with the CEO.


*Discussion Questions:*


1. What is the potential threat to Rahul's independence and objectivity in this situation?

2. How might Rahul's friendship with the CEO influence his audit findings and recommendations?

3. What steps could Rahul take to maintain his independence and objectivity in this situation?

4. What are the potential consequences if Rahul fails to maintain his independence and objectivity?


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