Internal auditors are expected to apply and uphold the following principles except:
A) integrity.
B) objectivity.
C) independence.
D) confidentiality.
E) competency.

Question

Quizplus · Accepted Answer

Internal auditors are expected to uphold integrity, objectivity, confidentiality, and competency as part of their professional standards. Independence is a principle that applies to external auditors, not internal auditors, as internal auditors are employees of the organization they audit.

Internal Auditors Are Expected to Apply and Uphold the Following