According to The IIA’s Code of Ethics, which of the following statements is true?
A.
When an internal auditor releases required information to a regulator, resulting in a significant loss through fines and penalties for the organization, he fails to add value.
B.
When an internal auditor limits the scope of the audit engagement after learning that management is hiding relevant information, he demonstrates integrity.
C.
When an internal auditor disagrees with the treatment received by workers in the organization’s foreign subsidiary and alters the audit program to highlight the issue, the fails to demonstrate objectivity.
D.
When an internal auditor continues with an audit engagement, despite the audit client’s claims that the work performed is unnecessary and redundant, he fails to demonstrate competency.
According to The IIA's Code of Ethics, objectivity must be maintained by internal auditors, which means they should not allow personal feelings or prejudices to affect their professional judgment. In this scenario, altering the audit program to focus on an issue because of personal disagreement over the treatment of workers demonstrates a failure to remain objective.
The IIA's Code of Ethics, which outlines the principle of objectivity in the conduct of internal auditors.
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