IIA Exam IIA-CHAL-QISA Topic 2 Question 17 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam

Question #: 17
Topic #: 2

At a conference an internal 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?

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

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

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

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

Show Suggested Answer

Suggested Answer: C

Professional Responsibility: Internal auditors are expected to demonstrate their commitment to professional standards and ethics.

Code of Ethics: The IIA's Code of Ethics outlines principles that internal auditors must follow, including integrity, objectivity, confidentiality, and competency.

Annual Declaration: Signing an annual declaration reinforces the auditor's commitment to these principles and ensures ongoing adherence to the professional standards.

Demonstration of Due Care: By signing this declaration, auditors formally acknowledge their responsibility to uphold ethical standards, which is a demonstration of due professional care.

The IIA's Code of Ethics.

The IIA's International Standards for the Professional Practice of Internal Auditing.

by Arlette at Oct 21, 2024, 06:58 AM

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22 days ago

I think the auditor should have obtained permission before using the material.

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