IIA Exam IIA-CIA-Part1 Topic 7 Question 65 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam

Question #: 65
Topic #: 7

According to the IIA Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

AThe auditor is prudent in the use and protection of information acquired in the course of his work.

BThe auditor does not accept anything that may impair or be presumed to impair his professional judgment.

CThe auditor does not perform services in a particular area when he lacks skills in that area.

DThe auditor performs work with honesty, diligence, and responsibility.

Show Suggested Answer

Suggested Answer: C

by Mammie at Oct 19, 2024, 11:02 AM

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Vilma

15 days ago

Competency is key, but let's not forget the importance of 'compe-tency' when it comes to office humor. *winks* I'm with Brent on this one.

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Millie

1 days ago

A) The auditor is prudent in the use and protection of information acquired in the course of his work.

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Freeman

18 days ago

Competency? More like 'compe-tee-hee-hee'! Am I right, folks? *nudges* Anyway, I'd go with C.

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Brent

21 days ago

Hmm, I'm torn between C and D. Ultimately, I think D captures the essence of competency more fully.

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Martha

22 days ago

B is a good option, but I believe C is the best answer. Competency is about not accepting work you're not qualified for.

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Iesha

23 days ago

D is the correct answer. The principle of competency requires the auditor to perform their work with honesty, diligence, and responsibility.

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Arthur

6 days ago

C) The auditor does not perform services in a particular area when he lacks skills in that area.

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Shawna

18 days ago

B) The auditor does not accept anything that may impair or be presumed to impair his professional judgment.

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King

19 days ago

A) The auditor is prudent in the use and protection of information acquired in the course of his work.

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Lisbeth

1 months ago

I think the answer is C. An internal auditor has a duty to refrain from performing services in areas where they lack the necessary skills and expertise.

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Gladys

1 days ago

Elmira: Yes, that's right. It's important for auditors to be competent in the services they provide.

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Glory

2 days ago

User 3: So, the auditor should only work in areas where they have the necessary expertise?

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Elmira

4 days ago

User 2: That's correct. The auditor should not perform services in areas where they lack skills.

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Hoa

22 days ago

User 1: I think the answer is C. An internal auditor has a duty to refrain from performing services in areas where they lack the necessary skills and expertise.

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Paris

2 months ago

I disagree, I believe the answer is D.

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Yasuko

2 months ago

I think the answer is C.

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