Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 167

An internal auditor is reviewing the results of an employee survey at a mining company. Which of the following would alert the auditor to a potential ethics issue?

Answer options

• A. Women account for 20% of the total number of employees in the company.
• B. Thirty percent of employees feel confident in raising concerns without a fear of retaliation.
• C. Most employees believe that transparent and fair decision-making forms the basis of business ethics.
• D. Employees with longer work experience believe that they deserve more privileges than new hires.

Correct answer: D

Explanation

Answer D is correct because it suggests a belief among long-term employees that their experience justifies preferential treatment, which can create ethical dilemmas and inequities in the workplace. Options A, B, and C do not indicate any ethical concerns; they reflect demographics and general perceptions of ethics and reporting culture within the organization.