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MELLIZA BSAT - IV
OBJECTIVITY
An internal auditor audits an area in which he or she recently worked, such as when an
employee transfers into internal audit from a different functional area of the organization
and then is assigned to an audit of that function. (Standard 1130.A1 specifically addresses
this situation).
An internal auditor modifies the planned approach or results based on the undue influence
of another person, often someone senior to the internal auditor, without appropriate
justification.
CONFIDENTIALITY
An internal auditor has uncovered facts that could be interpreted as indicating unlawful
activity on the part of an engagement client. The internal auditor decides not to inform
senior management and the board of these facts because of lack of proof. The internal
auditor, however, decides that, if questions are raised regarding the omitted facts,they will
be answered fully and truthfully.
The chief audit executive (CAE) disagrees with the engagement client about the observations
and recommendations in a sensitive area. The CAE discusses the detail of the observations
and the proposed recommendations with a fellow CAE from another organization.
INTEGRITY
CONFIDENTIALITY