Which of the following best describes a proactive role for the internal audit activity with regard to the organization's ethics program?

Question

Options

• ABecoming a voting member of the organization's internal ethics council.
• BPerforming an annual organizationwide employee survey.
• CReviewing all departmental ethics-related policies.
• DConducting annual ethics training for all employees.

• A
  4% (1)
• B
  16% (4)
• C
  8% (2)
• D
  72% (18)

Explanation

Conducting annual ethics training (D) is the most proactive role because it actively educates employees and shapes ethical culture organization-wide, rather than simply reviewing or monitoring what already exists. Option A (voting membership on the ethics council) compromises auditor independence - internal audit must remain objective and avoid management functions, so taking a decision-making seat crosses that line. Option B (employee surveys) and C (reviewing policies) are both reactive or assurance-based activities - they assess existing conditions rather than driving ethical behavior forward; while valuable audit activities, they don't proactively build the ethics program.

Memory tip: Think "proactive = building capacity." Training creates ethical behavior; reviewing and surveying measures it. When the exam asks about a proactive audit role, look for the choice that adds value before problems occur rather than one that evaluates what's already in place - and always eliminate any choice that gives audit a management or decision-making authority, since that kills independence.

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