At a conference, an interna! auditor presented a new computer-assisted audit technique developed by his organization. The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers, and the trip was approved by the chief audit executive (CAE).
However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization. According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

Question

At a conference, an interna! auditor presented a new computer-assisted audit technique developed by his organization. The presentation included sample data derived from performing audit engagements for the organization. Travel costs were paid by the conference organizers, and the trip was approved by the chief audit executive (CAE).

However, neither management nor the CAE was aware that the internal auditor would be making a presentation based on work completed for the organization. According to IIA guidance, which of the following statements is most relevant regarding the actions of the auditor?

Jack de Cort · Accepted Answer

The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards,

Jack de Cort · Answer

The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.

Jack de Cort · Answer

The auditor violated the principle of confidentiality by disclosing information about the organization without approval.

Jack de Cort · Answer

The auditor breached the conflict of interest standard by accepting payment for travel costs

Question list

List of questions

Question 1

(0)

Question 2

(0)

Question 3

(0)

Question 4

(0)

Question 5

(0)

Question 6

(0)

Question 7

(0)

Question 8

(0)

Question 9

(0)

Question 10

(0)

Related questions

Question 62 - IIA-CIA-Part1 discussion

Suggested answer: C

0 comments