Which of the following fundamental principles of The IIA's Code of Ethics is best described as performing work honestly diligently and responsibly?

Question

Options

• AIntegrity
• BProficiency
• CDue Professional Care
• DCompetency

• A
  77% (37)
• B
  15% (7)
• C
  2% (1)
• D
  6% (3)

Explanation

Integrity is the correct answer because the IIA's Code of Ethics defines this principle as performing work with honesty, diligence, and responsibility - it speaks directly to the character and trustworthiness an internal auditor brings to their work. Proficiency (B) is not a standalone principle in the IIA's Code of Ethics; it is a component under the International Standards, not the Code's four core principles. Due Professional Care (C) is an auditing standard concept requiring appropriate skill and care, but it is not one of the four Code of Ethics principles (Integrity, Objectivity, Confidentiality, Competency). Competency (D) is one of the four principles, but it refers to applying the knowledge and skills necessary to perform services, not to honesty or diligence.

Memory tip: Think of the acronym IOCC - Integrity, Objectivity, Confidentiality, Competency. When you see words like "honest," "diligent," or "responsible," that points straight to Integrity - it's about who you are, not what you know.

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