The Code of Ethics for Internal Auditors

question 76

Multiple Choice

The Code of Ethics for internal auditors

• A)Applies both to individuals and entities that provide internal auditing services.
• B)Applies primarily to internal auditor support of the external audit function.
• C)Requires independence from an internal auditor's employer.
• D)Is enforced for public companies by the Internal Audit Division of the PCAOB.

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Definitions:

Affective Commitment

A type of organizational commitment characterized by an employee’s emotional attachment to, identification with, and involvement in the organization.

Emotional Intelligence

The capacity to identify, comprehend, control, and logically deal with one's own feelings and those of other people.

Emotional Intelligence

The talent to sense, master, and express feelings, coupled with the ability to interact with others in a thoughtful and empathetic fashion.

Managing Conflict

The process of identifying and addressing differences that, if left unresolved, could affect business objectives.