Hello Ankit
Your point is absolutely valid.
We checked our database, this question was asked in Nov 18 New Course MTP, ICAI has given 2 answers in 1st they explain responsibilities of internal auditor in traditional theory form and then they have given answer as per SA 610 regarding evaluation of internal controls as alternative, as given in PARAM question bank.
Our team took answer as per SA 610, as per my standard instructions to prefer SA based answers. But in this case there traditional answer is more appropriate. So i am incorporating that answer in this thread with important word highlighted.

Shortcut Internal Auditor should say NO to FA2KE
Main responsibility of internal auditor must be :

–>to observe facts and situations and bring them to notice of authorities who would otherwise
never know them;
–> to operate independently of the accounting staff and must not in any way divest himself of
any of the responsibilities placed upon him.

–>In addition, the Audit Committee of the company or the Board shall, in consultation with the
Internal Auditor, formulate the scope, functioning, periodicity and methodology for conducting
the internal audit

–> to maintain adequate system of internal control by a continuous examination of accounting procedures, receipts and disbursements and to provide adequate safeguards against
misappropriation of assets.
–>also, they critically appraise various policies of the management and draw
its attention to any deficiencies, wherever these require to be corrected.

–>to associate closely with management and his knowledge must be kept up to date by his being
kept informed about all important occurrences and events affecting the business, as well as
the changes that are made in business policies. He must enjoy an independent status.

–> Not to involve himself in the performance of executive functions in order that his objective
outlook does not get obscured by the creation of vested interest.