Self Review threat for Internal audit

This topic has 1 reply, 2 voices, and was last updated 11 years ago by Ken Garrett.

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October 26, 2014 at 5:35 pm #206110
abbas7796
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i just need some confirmation on this. can there be a self review threat if a company has employees in internal audit department that have been doing the same work since 5 or 7 years? can staff rotation be an appropriate safeguard to counter this threat?
October 26, 2014 at 6:04 pm #206119
Ken Garrett
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You would need completely different teams for IA and External audit. don’t think rotation comes into this – that deals with a familiarity threat not a self-review threat.
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