According to The IIA's Code of Ethics, which of the following actions violates the principle of confidentiality?

• A.Providing personal tax preparation services for a fee for several employees during the lunch hour.
• B.Agreeing to reword an observation to avoid the client complaining directly to the auditor's supervisor.
• C.Providing a friend with the marketing strategic plan, which she will use to prepare her university thesis.
• D.Accepting a consulting request in the IT department without possessing the requisite experience.

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Which of the following actions does not violate the IIA Code of Ethics or Standards?

• A.An internal auditor disclosing details of an audit report to colleagues from a different organization.
• B.An internal auditor performing an audit on an operation that they managed less than a year ago.
• C.An internal auditor disclosing confidential information in response to a lawsuit.
• D.An internal auditor performing an audit on procedures that they were responsible for creating.

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Given the highly technical and legal nature of privacy issues, which of the following statements best describes the internal audit activity's responsibility with regard to assessing an organization's privacy framework?

• A.If an organization does not have a mature privacy framework, the internal audit activity should assist in developing and implementing an appropriate privacy framework.
• B.The internal audit activity may delegate to nonaudit IT specialists the responsibility of determining whether personal information has been secured adequately and data protection controls are sufficient.
• C.Because the audit committee is ultimately responsible for ensuring that appropriate control processes are in place to mitigate risks associated with personal information, the internal audit activity is C. required to conduct privacy assessments.
• D.The internal audit activity should have appropriate knowledge and competence to conduct an asses
  .......framework.

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Which of the following controls is not appropriate for sales in a manufacturing organization?

• A.Sales department approval is required for credit sales transactions.
• B.Customers' orders are recorded promptly.
• C.Goods returned are inspected for damage by the receiving department for proper disposition.
• D.Goods shipped are matched with valid customer orders.

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Which of the following is an example of a transaction-level control?

• A.Inventory counts.
• B.Tone at the top.
• C.Human resource policies.
• D.Reconciliations of primary accounts.

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