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During a review of the payroll department, a payroll associate informs the internal auditor, in confidence, that a co-worker is under a great deal of personal stress and has made several uncharacteristic mistakes over the past few weeks. The payroll associate asks the auditor to be sympathetic to the co-worker when drafting the audit findings. If the auditor adjusts the audit findings in consideration of this request, which of the following IIA Code of Ethics principles would be violated?
Correct Answer: A
Comprehensive and Detailed Step-by-Step Explanation: * Reference to IIA Code of Ethics: * Integrity: Internal auditors must report facts accurately and honestly without bias or personal considerations. * Objectivity: Internal auditors must remain unbiased and free from conflicts of interest when evaluating findings. * Reasoning: * Option Ais correct because adjusting audit findings to accommodate personal circumstances violates the principles of integrity (accurate reporting) and objectivity (unbiased evaluation). * Option B(Objectivity and Confidentiality) is incorrect because confidentiality is not violated in this scenario. * Option C(Integrity and Confidentiality) is incorrect as the auditor is not compromising confidentiality. * Professional Obligation: * Internal auditors must base their findings solely on evidence, ensuring reports are factual, unbiased, and aligned with ethical standards.
