Match the Internal Auditors Code of Ethics Principle to the Appropriate

question 7

Multiple Choice

Match the internal auditors code of ethics principle to the appropriate definition.
-Objectivity

• A)Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined.
• B)The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
• C)Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
• D)Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.

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Definitions:

Civil Law

A legal system originating in Europe, codified into comprehensive statutes, rather than case law, to govern private sector disputes.

Restatements

Scholarly works published by the American Law Institute, offering a comprehensive summary of common law and its application in specific areas of law.

Common Law

The body of law developed through decisions of courts and similar tribunals (the judiciary), as opposed to laws made by the legislature (statutory laws) or by executive action (regulations).

Restatements

Documents published by the American Law Institute, intended to distill the common law and its statutory elements to clarify the principles.