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Exam IIA-CIA-Part1 topic 3 question 95 discussion

Actual exam question from IIA's IIA-CIA-Part1
Question #: 95
Topic #: 3
[All IIA-CIA-Part1 Questions]

According to the IIA Code of Ethics, the deliberate omission of relevant information from an audit report would violate which principle?

  • A. Honesty.
  • B. Competency.
  • C. Responsibility.
  • D. Integrity.
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Suggested Answer: D 🗳️
by John1237 at May 24, 2022, 10:40 p.m.

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John1237
4 months, 2 weeks ago
Intentional omission is clearly a breach to integrity (honesty). Unintentional omission means that there is a lack of diligence or even responsibility (integrity). An omission influenced by someone else is a breach to objectivity.
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John1237
5 months ago
The omission of relevant information from an audit report would violate objectivity while the deliberate omission of relevant information from an audit report would violate integrity.
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John1237
5 months, 1 week ago
Disclosure of material facts in an audit report would relate to objectivity while deliberate omission would relate to integrity.
upvoted 1 times
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