Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 217

Which of the following documents are internal auditors most likely to be asked to sign as a demonstration of due professional care?

Answer options

• A. A description of their job responsibilities.
• B. A non-disclosure agreement.
• C. An annual declaration of commitment to The IIA's Code of Ethics.
• D. The internal audit charter.

Correct answer: B

Explanation

The correct answer is B, as non-disclosure agreements are commonly signed by auditors to ensure confidentiality and protect sensitive information. While the other options may be relevant to an auditor's role, they do not specifically demonstrate due professional care in the same way that a non-disclosure agreement does.