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Question 733 - IIA-CIA-Part1 discussion

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Which of the following activities would breach the principles of The IIA's Code of Ethics?

A.

The internal auditor is keeping personal notes from an engagement conducted on the organization's information system security for future use.

Answers
A.

The internal auditor is keeping personal notes from an engagement conducted on the organization's information system security for future use.

B.

The internal auditor is performing an engagement of the purchasing department where he used to work five years ago.

Answers
B.

The internal auditor is performing an engagement of the purchasing department where he used to work five years ago.

C.

The internal auditor is using information from a recent engagement to assist with a friend's business.

Answers
C.

The internal auditor is using information from a recent engagement to assist with a friend's business.

D.

The internal auditor is discussing relevant information involving questionable vendors with a government regulatory agency.

Answers
D.

The internal auditor is discussing relevant information involving questionable vendors with a government regulatory agency.

Suggested answer: C

Explanation:

Using information from an engagement to assist a friend's business violates the IIA Code of Ethics, as it breaches confidentiality and objectivity. Internal auditors must maintain impartiality and not misuse information for personal or external advantage.

asked 03/11/2024
Sandeep Ramakrishnan
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