In which of the following situations has the internal auditor violated the IIA ' s Code of Ethics?
A.
An employee confided in an internal auditor and told him about fradulent activities. Although the employee asked for confidentially, the auditor disclosed her identity later during police questioning.
B.
While auditing payroll controls, an auditor was granted temporary access to salary data. The auditor referred to the acquired information while negotiating her work conditions three months later.
C.
Management considers an auditor to be highly competent and asked the audit to participate in an upcoming acquisition project. The auditor declined the request, calming a lack of knowledge.
D.
An internal auditor failed to acquire the continuing education credits needed for the year and requested that. The IIA change his certification status to inactive until the completed the required education activities.
In this situation, the internal auditor violated the IIA ' s Code of Ethics by using confidential information obtained during an audit (salary data) for personal gain (negotiating work conditions). This action breaches the confidentiality and objectivity principles outlined in the IIA Code of Ethics, which require auditors to refrain from using information for any personal advantage or in a manner that would be detrimental to the legitimacy or trust of the audit function.
Institute of Internal Auditors (IIA) - Code of Ethics
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