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UC-AUDIT-05 — Maintain auditor objectivity and disclose impairments

Internal auditors maintain individual objectivity - an unbiased professional attitude free from conflicts of interest - in all engagements. The chief audit executive implements safeguards such as conflict screening, assignment rotation, and recusal to protect objectivity, and auditors promptly disclose actual or perceived impairments so they can be managed and, where necessary, communicated to affected stakeholders. A complete prior-responsibility register is maintained and used for every engagement assignment. An auditor who held operational, design, management, or supervisory responsibility for an activity during the preceding 12 months is subject to a 12-month cooling-off period; if that requirement is not met, the engagement is reassigned or a suitably qualified independent party provides assurance. Portfolio-level reporting to senior management and the board identifies actual and perceived self-review threats and their safeguards. Conflict declarations, prior-responsibility screening, reassignment or independent-assurance results, and safeguard records are retained.

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Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.

Attributes

domain
Compliance, Audit & Assurance
type
preventive
category
administrative

Details

unified_id
UC-AUDIT-05
title
Maintain auditor objectivity and disclose impairments
statement
Internal auditors maintain individual objectivity - an unbiased professional attitude free from conflicts of interest - in all engagements. The chief audit executive implements safeguards such as conflict screening, assignment rotation, and recusal to protect objectivity, and auditors promptly disclose actual or perceived impairments so they can be managed and, where necessary, communicated to affected stakeholders. A complete prior-responsibility register is maintained and used for every engagement assignment. An auditor who held operational, design, management, or supervisory responsibility for an activity during the preceding 12 months is subject to a 12-month cooling-off period; if that requirement is not met, the engagement is reassigned or a suitably qualified independent party provides assurance. Portfolio-level reporting to senior management and the board identifies actual and perceived self-review threats and their safeguards. Conflict declarations, prior-responsibility screening, reassignment or independent-assurance results, and safeguard records are retained.
domain
Compliance, Audit & Assurance
control_type
preventive
control_category
administrative
members
  • framework
    iia-2024
    control_id
    Principle 2
    coverage
    full
    relationship
    superset_of
  • framework
    iia-2024
    control_id
    Std 2.1
    coverage
    full
    relationship
    superset_of
  • framework
    iia-2024
    control_id
    Std 2.2
    coverage
    full
    relationship
    superset_of
  • framework
    iia-2024
    control_id
    Std 2.3
    coverage
    full
    relationship
    superset_of
guidance
  • source
    iia-pos-2026-erm
    sourceTitle
    The Role of the Internal Audit Function in Enterprise Risk Management
    propositionId
    IIA-POS-ERM-03
    propositionTitle
    Safeguards for Expanded ERM Responsibility
    sourcePages
    ERM pp. 12–13, 15–20
  • source
    iia-pos-2026-three-lines
    sourceTitle
    Three Lines Model: Assurance and Advice in Support of Effective Governance
    propositionId
    IIA-POS-TLM-02
    propositionTitle
    Independence and Self-Review Safeguards
    sourcePages
    Three Lines pp. 9–11, 20–22

Source

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Connections