The primary role of the internal audit activity in regard to an organization's ethical climate is to:
The primary role of the internal audit activity in regard to an organization's ethical climate is to:
The primary role of the internal audit activity in regard to an organization's ethical climate is to periodically assess the ethical climate. This means evaluating and ensuring that the organization's ethical standards and practices are being upheld and consistently followed. This role involves assessing whether employees are aware of and adhere to the organization's code of ethics, identifying potential ethical risks, and recommending improvements to the ethical framework. While demonstrating ethical behavior is important, it is more of a general responsibility for all employees, including auditors, rather than the specific primary role of internal audit.
Can you please reason why answer D is wrong.
Because that should be the role of managements. The ethic as an internal auditor not always is the on in a specific organization (or an industry.)
The internal auditor must respect the requirements of objectivity, integrity, competence and confidentiality. Nevertheless, the PRIMARY role of the internal audit activity in regard to an organization's ethical climate is not to demonstrate ethical behavior but to evaluate the ethical climate.