PECB
LEAD-AUDITOR · Question #88
LEAD-AUDITOR Question #88: Real Exam Question with Answer & Explanation
The correct answer is A. Although we advise the client the report is confidential we can decide to release it to third parties if F. Any auditor employed by the auditing organisation can access the audit report G. Our duty of confidentiality is not something that lasts forever. As a certification body, we can H. Subcontracted auditors are considered to be third parties regarding confidentiality and are. See the full explanation below for the reasoning.
Question
You are an audit team leader who has just completed a third-party audit of a mobile telecommunication provider. You are preparing your audit report and are just about to complete a section headed 'confidentiality'. An auditor in training on your team asks you if there are any circumstances under which the confidential report can be released to third parties. Which four of the following responses are false?
Options
- AAlthough we advise the client the report is confidential we can decide to release it to third parties if
- BThe report can be released to third parties but only with the explicit, prior approval of the audit
- CThere are no circumstances under which the report can be released to a third party. Confidential
- DThe starting position is always that third parties have no automatic right to access an audit report
- EIf the third party has gained a legal notice for us to disclose the report then we must do so. In all
- FAny auditor employed by the auditing organisation can access the audit report
- GOur duty of confidentiality is not something that lasts forever. As a certification body, we can
- HSubcontracted auditors are considered to be third parties regarding confidentiality and are
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