B. Integrity, objectivity, confidentiality, and competency
C. Integrity, objectivity, awareness and competency
D. Integrity, objectivity, entirety

Answer(s): B
QUESTION: 5
"Internal auditors make a balanced assessment of all the relevant circumstances and are not
unduly influenced by their own interests or by others in forming judgments." This statement best
explains one of the following principles:

A. Competency
B. Confidentiality
C. Objectivity
D. Integrity

Answer(s): C
QUESTION: 6
Internal auditors, engaging in activities that are illegal and discreditable to the profession of
internal auditing or the organization, violate which of the following principles:

A. Objectivity
B. Awareness
C. Integrity
D. Competence

Answer(s): C
QUESTION: 7
Which of the following statements is NOT related to competency principle of internal auditing?
Internal auditors:

A. Shal continually improve their proficiency and effectiveness and quality of their services
B. Shal perform internal auditing services in accordance with the standards for the professional
practice of internal auditing
C. Shal engage only in those services for which they have the necessary knowledge, skil s and
experience
D. Shal disclose all material facts known to them that, if not disclosed, may distort the reporting
of activities under review

Answer(s): D
QUESTION: 8
While performing consulting services internal auditors should specifically maintain:

A. Proficiency level

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