According to the 11A Code of Ethics, which of the following is required with regard to communicating results?

According to the 11A Code of Ethics, which of the following is required with regard to communicating results?
A . The internal auditor should present material information to appropriate personnel within the organization without revealing confidential matters that could be detrimental to the organization.
B . The internal auditor should disclose all material information obtained by the date of the final engagement communication.
C . The internal auditor should obtain all material information within the established time and budget parameters.
D . The internal auditor should reveal material facts that could potentially distort the reporting of activities under review.

View Answer

Answer: B

Explanation:

According to the IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) 2420.A1, it is stated that the internal auditor must disclose all material information obtained by the date of the final engagement communication, which could impact the engagement conclusion or decision-making process. This ensures that all relevant facts are communicated to stakeholders appropriately.

Reference: International Standards for the Professional Practice of Internal Auditing (Standards) 2420.A1