A newly qualified internal auditor is asked which idea sits at the heart of the IIA Code of Ethics principle of integrity. Which statement best captures that principle?
- AIt requires the auditor to maintain an unbiased mental attitude and to avoid any conflict of interest that could sway a professional judgement.
- BIt requires the auditor to safeguard the information gathered during an engagement and to withhold it from anyone who lacks proper authority to receive it.
- CIt requires the auditor to apply the knowledge, skills, and experience that the assigned engagement genuinely demands to a suitable professional standard.
- DIt requires the auditor to be honest, to show professional courage, and to behave lawfully and professionally, which establishes trust in the auditor's judgement. Correct
Why A is wrong: This is tempting because it sounds like a core ethical duty, but an unbiased mental attitude and avoiding conflicts describe objectivity, not integrity, so it labels the wrong principle.
Why B is wrong: Safeguarding engagement information and controlling its disclosure describes the confidentiality principle, so a candidate who picks this has confused confidentiality with integrity.
Why C is wrong: Applying the knowledge, skills, and experience the work needs describes the competency principle, so this reading mislabels competency as integrity and is incorrect.
Why D is correct: Integrity is built on honesty, professional courage, and lawful and professional conduct, and this trust is the basis on which stakeholders rely on the auditor's judgement.