The provision of internal audit services to an audit client may place at risk which of the following ethical attributes?
A) Competence and due care
B) Confidentiality
C) Independence
D) All of the above

Question

Quizplus · Accepted Answer

The provision of internal audit services to an audit client may place at risk the independence of the auditor, which is a crucial ethical attribute in the auditing profession. Internal auditors must remain independent and objective when performing their duties to provide unbiased and accurate audit reports. The other ethical attributes, competence and due care, and confidentiality, may also be at risk in this situation but are not directly related to the provision of internal audit services.

The Provision of Internal Audit Services to an Audit Client