Which of the following situations would be a violation of the Institute of Internal Auditors (IIA) Global Internal Audit Standards (GIAS), Ethics and Professionalism?

Question

Accepted Answer

During an internal audit, an auditor learned that the company was about to introduce a new product that would revolutionise the industry. Because of the new product's likely success, the product manager suggested that the auditor buy additional stock in the company, which the auditor did.

Answer

An auditor was subpoenaed in a court case in which a merger partner claimed to have been defrauded by the auditor's company. The auditor divulged confidential audit information to the court.

Answer

An auditor gave a speech at a local IIA chapter meeting outlining the contents of a program the auditor had developed for auditing electronic data interchange (EDI) connections. Several auditors from major competitors were in the audience.

Answer

An auditor for a manufacturer of office products recently completed an audit of the corporate marketing function. Based on this experience, the auditor spent several hours one Saturday working as a paid consultant to a local hospital that intended to conduct an audit of its marketing function.

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Which of the following situations would be a violation of the Institute of Inter...

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