Exam IIA-CIA-Part1 All QuestionsBrowse all questions from this exam
Question 24

Which of the following would be a violation of the IIA Code of Ethics?

    Correct Answer: C

    Participating in an audit engagement for which the auditor does not have the necessary experience or training would violate the IIA Code of Ethics. The IIA Code of Ethics mandates that internal auditors must possess the knowledge, skills, and competencies needed to perform their individual responsibilities. Engaging in an audit without the appropriate qualifications would compromise the integrity and competence expected of internal auditors, thereby constituting an ethical violation.

Discussion
mughaniOption: C

For answer C: the auditor could be a new member and participate with the team for the audit assignment which is not violating the code of ethics!