Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 170

Which of the following scenarios best represents a violation of the IIA Code of Ethics?

Answer options

• A. A chief audit executive is practicing without the Certified Internal Auditor designation.
• B. An internal auditor declines a board request to lead a fraud investigation.
• C. An internal auditor accepts an engagement to audit an IT process she designed several years ago.
• D. A practicing Certified Internal Auditor has not pursued any additional education, training, or professional development opportunities since he achieved certification three years ago.

Correct answer: C

Explanation

The correct answer is C because an internal auditor auditing a process they designed presents a conflict of interest, violating the independence required by the IIA Code of Ethics. Option A is not a violation of the code, as the designation is not mandatory for all auditors. Option B is also not a violation, as declining a request can be appropriate in certain circumstances. Option D, while it reflects a lack of professional development, does not directly breach the IIA Code of Ethics.