IIA Exam IIA-CHAL-QISA Topic 2 Question 22 Discussion

Actual exam question for IIA's IIA-CHAL-QISA exam

Question #: 22
Topic #: 2

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

AA description of their job responsibilities.

BA non-disclosure agreement

CAn annual declaration of commitment to The HAs Code of Ethics.

DThe internal audit charter

Show Suggested Answer

Suggested Answer: C

Professional Responsibility: Internal auditors are expected to demonstrate their commitment to professional standards and ethics.

Code of Ethics: The IIA's Code of Ethics outlines principles that internal auditors must follow, including integrity, objectivity, confidentiality, and competency.

Annual Declaration: Signing an annual declaration reinforces the auditor's commitment to these principles and ensures ongoing adherence to the professional standards.

Demonstration of Due Care: By signing this declaration, auditors formally acknowledge their responsibility to uphold ethical standards, which is a demonstration of due professional care.

The IIA's Code of Ethics.

The IIA's International Standards for the Professional Practice of Internal Auditing.

by Georgiann at Feb 10, 2025, 05:19 PM

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Lizbeth

3 days ago

I think internal auditors are most likely to be asked to sign the internal audit charter.

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Kami

6 days ago

Hmm, I'm torn between B and C. A non-disclosure agreement is a must, but the code of ethics is the heart of what we do. Tough choice!

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An

7 days ago

I think it's option D. The internal audit charter lays out our responsibilities and authority, so that's the document we're most likely to sign.

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Reid

15 days ago

Definitely option C. Signing the code of ethics is critical to demonstrate our commitment to professional standards.

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Shannon

9 days ago

I think option D, signing the internal audit charter, is also important to show our dedication to due professional care.

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Mabelle

11 days ago

I agree, signing the code of ethics is essential for demonstrating our commitment to professional standards.

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