Maintain confidentiality and use information appropriately during engagements, applying relevant policies, laws, regulations, audit methodologies, and privacy protections.

Under the IIA Code of Ethics, which statement best describes what the principle of confidentiality requires of an internal auditor?

• AIt requires the auditor to be straightforward and honest in professional relationships and to avoid knowingly taking part in any unlawful activity.
• BIt requires the auditor to stay unbiased and to avoid any relationship that could impair professional judgement about the audited activity.
• CIt requires the auditor to apply the knowledge, skills, and experience needed to perform internal audit services proficiently.
• DIt requires the auditor to respect the ownership of information received and to protect it from unauthorised disclosure unless there is a legal or professional duty to release it.check_circle Correct

Why A is wrong: Honesty is central to ethics, so this is tempting, but it describes the integrity principle rather than confidentiality.

Why B is wrong: Freedom from bias is a genuine ethical duty, but it defines the objectivity principle, not confidentiality.

Why C is wrong: Applying appropriate skill matters, yet this describes the competency principle rather than the handling of information under confidentiality.

Why D is correct: This captures confidentiality: respecting the value and ownership of information and safeguarding it against improper disclosure, subject to any legal or professional obligation to disclose.