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CISA QUESTION #1725
Question 1
Which of the following roles is NOT classified as a nonaudit role within an organisation?
  • System designer
  • Operational staff member
  • Auditor✔️
  • Organisational manager
Correct Answer Explanation
Every role other than the auditor is considered a nonaudit role. Critically, holding any nonaudit role within an organisation disqualifies an individual from serving as that organisation's independent auditor for that engagement. This principle protects the objectivity and independence of the audit function. System designers, operational staff, and managers all have vested interests in the outcomes they are responsible for, which would compromise auditor independence.