Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 154

An internal auditor found that his organization did not make a disclosure that is required by law. However, the auditor decided not to raise an audit finding. Which of the following Code of Ethics principles was violated?

Answer options

• A. Objectivity.
• B. Integrity.
• C. Proficiency.
• D. Confidentiality.

Correct answer: B

Explanation

The correct answer is B, Integrity, because the auditor's decision to not report a legal disclosure failure compromises the honesty and ethical standards expected in their role. The other options, while important, do not directly relate to the ethical responsibility to disclose legal compliance issues.