Certified Internal Auditor (CIA) Part 1: Business Acumen — Question 89

Which of the following Code of Ethics principles specifically requires internal auditors to disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review?

Answer options

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

Correct answer: C

Explanation

The correct answer is C, Integrity, as it emphasizes the necessity for internal auditors to provide complete and truthful information to ensure accurate reporting. Options A, B, and D do not specifically address the obligation to disclose material facts that could influence the outcome of the audit process.