During the Course of an Audit, an Internal Auditor Discovers

question 129

Multiple Choice

During the course of an audit, an internal auditor discovers that a valuable employee in the research department has been patenting new developments in the employee's name that are unrelated to the basic business of the organization. The organization does not have a policy addressing this specific issue, but does have a general policy that all important new discoveries by employees are the property of the organization. Division management views the employee's actions as extra incentive to retain the employee. A decision to include the employee's action in the engagement final communication would be: 1. A violation of the IIA Code of Ethics. 2. A violation of the reporting requirements in the Standards. 3. Justified and necessary, according to the IIA Code of Ethics and Standards.

• A) 1 only
• B) 2 only
• C) 3 only
• D) 1 and 2 only

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Definitions:

Slanted Wording

Slanted wording involves the use of biased, misleading, or emotionally charged language to influence an audience's perception.

Ethnic Groups

Groups of people who identify with each other through a shared heritage, culture, language, or common ancestry.

Speaker Attitude

The feelings or views that a speaker has towards the subject or audience, often conveyed through tone or choice of words.

Changing Representation

The dynamic process of how entities, ideas, or phenomena are depicted or regarded over time.