Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?

Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?

A description of their job responsibilities,
A . A non-disclosure agreement.
B . An annual declaration of commitment to
C . The IIA s Code of Ethics.
D . The internal audit charter.

View Answer

Answer: B

Explanation:

Internal auditors are most likely to be asked to sign a non-disclosure agreement as a demonstration of due professional care. This helps ensure the confidentiality of information encountered during audits, maintaining integrity and trustworthiness in their professional conduct.

Reference: IIA Code of Ethics and standards on confidentiality and professional conduct.