Certified Internal Auditor (CIA) Practice Test

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Prepare for the Certified Internal Auditor Exam. Use flashcards and multiple-choice questions, each with hints and explanations. Get ready for your CIA test now!

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When faced with an unaddressed ethical dilemma, what should an internal auditor always do?

  1. Seek counsel from an independent attorney

  2. Apply and uphold the principles in The IIA's Code of Ethics

  3. Consult with the board before deciding

  4. Act consistently with the organization's code of ethics

The correct answer is: Apply and uphold the principles in The IIA's Code of Ethics

In situations involving an unaddressed ethical dilemma, the internal auditor should prioritize applying and upholding the principles outlined in The IIA's Code of Ethics. This Code serves as a foundational framework that provides guidance on ethical conduct, helping auditors navigate challenging situations with integrity, objectivity, and professionalism. The principles encapsulated within the Code emphasize the importance of maintaining ethical standards, which is crucial for ensuring trust and credibility in the auditing profession. By following The IIA's Code of Ethics, the internal auditor reinforces their commitment to ethical practices and contributes to fostering an environment where ethical values guide decision-making processes. This approach is essential not only for personal accountability but also for maintaining the overall integrity of the auditing function within the organization. While seeking counsel from an independent attorney, consulting with the board, or acting consistently with the organization's own code of ethics can also be important in specific contexts, they do not offer the comprehensive ethical guidance provided by The IIA's Code. This Code is specifically designed for internal auditors and is rooted in the unique ethical challenges that they may face, making it the most appropriate reference when dealing with ethical dilemmas.