Exam IIA-CIA-Part1 Topic 9 Question 546 Discussion

Actual exam question for IIA's IIA-CIA-Part1 exam
Question #: 546
Topic #: 9
According to the IIA Code of Ethics, which of the following best describes the conduct of an internal auditor who demonstrates the principle of competency?

Suggested Answer: C Vote an answer

According to the IIA Code of Ethics, the principle of competency requires internal auditors to apply the knowledge, skills, and experience needed in the performance of internal audit services. Specifically, the Code of Ethics mandates that internal auditors shall not perform any services for which they lack the necessary skills, unless they obtain appropriate assistance (Option C). This principle ensures that auditors provide professional and competent services, maintaining the quality and reliability of their work.
IIA Code of Ethics: Competency
IIA Standards, Standard 1210: Proficiency and Due Professional Care

by Benedict at Jul 08, 2026, 08:19 AM

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