According to the IIA Code of Ethics, the deliberate omission of relevant information from an audit report would violate which principle?
According to the IIA Code of Ethics, the deliberate omission of relevant information from an audit report would violate which principle?
The deliberate omission of relevant information from an audit report would violate the principle of Integrity according to the IIA Code of Ethics. Integrity involves being straightforward, honest, and free from deceit or fraud. Deliberately omitting significant information compromises the honesty and ethical standards expected in the practice of internal auditing, making integrity the correct principle that is violated in this scenario.
Disclosure of material facts in an audit report would relate to objectivity while deliberate omission would relate to integrity.
The omission of relevant information from an audit report would violate objectivity while the deliberate omission of relevant information from an audit report would violate integrity.
Intentional omission is clearly a breach to integrity (honesty). Unintentional omission means that there is a lack of diligence or even responsibility (integrity). An omission influenced by someone else is a breach to objectivity.