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?

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?
A . The auditor did not violate the standard of objectivity because the presentation had no impact on the organization.
B. The auditor violated the principle of confidentiality by disclosing information about the organization without approval.
C. The auditor should have obtained permission before using the material, but did not violate the IIA Code of Ethics or Standards,
D. The auditor breached the conflict of interest standard by accepting payment for travel costs

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Answer: C