Which of the following is the IIA Code of Ethics principle that the auditor upheld?

After being assigned to an audit of the accounts payable process, an internal auditor privately notifies the chief audit executive that she is a finalist for an open manager position within the accounts payable department.

Which of the following is the IIA Code of Ethics principle that the auditor upheld?
A . Independence.
B . Confidentiality.
C . Objectivity.
D . Competency

View Answer

Answer: C

Explanation:

By notifying the chief audit executive of her candidacy for a position within the accounts payable department, the auditor upheld the principle of Objectivity. This principle requires auditors to disclose any potential conflicts of interest that could influence their independence and objectivity during the audit process.

Reference: The Institute of Internal Auditors (IIA) – Code of Ethics.