Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?

Which of the following situations best describes an internal auditor who may have violated the IIA Code of Ethics principle of confidentiality?
A . The auditor intentionally omitted from his resume that he was fired from his previous job for fraud allegations,
B . The auditor decided not to notify her supervisor that her brother-in-law was responsible for the project the auditor was expected to evaluate.
C . The auditor asked the audit client to copy requested files to her personal unencrypted memory stick because it was faster and more convenient.
D . The auditor was assigned to analyze the organization’s incentive program and spent long hours reviewing other employees’ bonuses,

View Answer

Answer: C

Explanation:

According to the IIA Code of Ethics, the principle of confidentiality emphasizes that internal auditors must refrain from disclosing confidential information acquired in the course of their duties unless legally obligated to do so. Using a personal unencrypted memory stick for transferring audit files not only risks the security of the information but also contravenes the confidentiality principles by potentially exposing sensitive data to unauthorized access.

Reference: IIA Code of Ethics, Principle of Confidentiality