According to The IIA's Code of Ethics, which of the following best describes the principle of integrity?

Question

Options

• AAuditors shall observe the law and make disclosures expected by the law and the profession
• BAuditors shall disclose all material facts known to them that if not disclosed may distort the
• CAuditors shall engage only in those services for which they have the necessary knowledge skills
• DAuditors shall be prudent in the use and protection of information acquired in the course of their

• A
  84% (26)
• B
  10% (3)
• C
  3% (1)
• D
  3% (1)

Explanation

Option A correctly reflects the integrity principle because The IIA's Code of Ethics defines integrity as requiring auditors to observe applicable laws and make disclosures expected by law and the profession - it is fundamentally about honesty and adherence to ethical and legal standards in professional conduct.

Option B ("disclose all material facts...") describes objectivity - the principle that auditors must present balanced, unbiased information without omitting facts that could distort findings. Option C ("engage only in services for which they have the necessary knowledge/skills") describes competency - matching your capabilities to the work you accept. Option D ("prudent in the use and protection of information") describes confidentiality - handling sensitive information responsibly.

Memory tip: Think of the four IIA principles with the acronym IOCC - Integrity (law-abiding/honest), Objectivity (disclose all facts, no bias), Confidentiality (protect information), Competency (know your limits). Integrity is the foundation - it's about doing what's legally and ethically right, which is why obeying the law fits squarely there.

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