In the context of a third-party certification audit, confidentiality is an issue in an audit programme. Select two options which correctly state the function of confidentiality in an audit

Question

Options

• AAuditors are forced by regulatory requirements to maintain confidentiality in an audit
• BObservers in an audit team cannot access any confidential information
• CConfidentiality is one of the principles of audit conduct
• DAuditors should obtain the auditee's permission before using a camera or recording equipment
• EAudit information can be used for improving personal competence by the auditor
• FAs an auditor is always accompanied by a guide, there is no risk to the auditee's sensitive

• A
  9% (3)
• B
  6% (2)
• C
  82% (28)
• F
  3% (1)

Explanation

Confidentiality is one of the principles of audit conduct that auditors should adhere to when performing audits. Confidentiality means that auditors should exercise discretion in the use and protection of information acquired in the course of their duties. Auditors should respect the intellectual property rights of the auditee and other parties involved in the audit, and should not disclose any information that is sensitive, proprietary, or confidential without prior approval from the auditee or other authorized parties. Auditors should also obtain the auditee's permission before using a camera or recording equipment during an audit, as these devices may capture confidential information or infringe on the privacy of individuals. Therefore, these two options correctly state the function of confidentiality in an audit.

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