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Question 170

After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?

To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor's previous employer used, without receiving permission to do so.

At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.

In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer's treasury function.

In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information

Correct Answer: B

Violating the IIA Code of Ethics includes incompetence and lack of commitment to professional due care. By proceeding to implement forms for probability-proportional-to-size sampling without having the necessary knowledge and failing to seek assistance, the auditor demonstrates a lack of professional competence and due care, which are critical principles of the IIA Code of Ethics.

Discussion

Anu123_

Is the last point in the choices complete?

H_O

Last choice not complete: D. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information - where is the rest?

TheMK90Option: A

D. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization's database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur. Answer: B