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Question 396 - IIA-CIA-Part2 discussion
An internal auditor completed a consulting engagement covering a recent advertising campaign. The audit client asked the auditor to forward a copy of the report to one of the three advertising agencies used by the organization. According to IIA guidance, which of the following statements is true regarding this request?
A.
The internal auditor may communicate the results to the advertising agency as instructed by the audit client, with approval from the chief audit executive.
B.
The internal auditor may not communicate the results to this external party regardless of the engagement client's instruction.
C.
The internal auditor may send the report and is required to include instructions for the advertising agency to limit further distribution and the use of results.
D.
The internal auditor may only communicate the results verbally to the advertising agency and should not provide a hard copy.
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