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Question 706 - IIA-CIA-Part1 discussion

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Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?

A.

Confidentiality.

Answers
A.

Confidentiality.

B.

Transparency.

Answers
B.

Transparency.

C.

Integrity.

Answers
C.

Integrity.

D.

Objectivity.

Answers
D.

Objectivity.

Suggested answer: D

Explanation:

The principle of objectivity in the IIA Code of Ethics specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review (Option D). This principle ensures that internal auditors remain unbiased and do not withhold information that could affect the conclusions of their audit reports, thus maintaining the integrity and transparency of the audit process.

Reference:

IIA Code of Ethics: Objectivity

IIA Standards, Standard 1120: Individual Objectivity

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asked 03/11/2024
Abdullah Mousa
45 questions
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