Exam IIA-CIA-Part1 Topic 7 Question 39 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 39
Topic #: 7
An internal auditor was offered expensive tickets to a sporting event by the manager of an area that she was currently auditing. The auditor politely declined. Which of the following fundamental principles of the MA Code of Ethics did she display?

Suggested Answer: D Vote an answer

By declining the offer of expensive tickets from the manager of an area currently being audited, the internal auditor demonstrated objectivity. Objectivity is a fundamental principle of the IIA Code of Ethics, which requires auditors to make unbiased and impartial judgments during their audits. Accepting gifts could compromise the auditor's ability to remain impartial, thereby affecting their objectivity.
IIA Code of Ethics.

by Osborn at Apr 01, 2026, 09:41 AM

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