QUESTION: 45

Which of the following elements should an auditor recommend for inclusion in an organization's code of ethics?

I). Ethics should vary with local customs in the organization's foreign operations.
II). Whistle-blowing should be discouraged because it can cause distrust among employees and false accusations which waste organizational resources on investigations.
III). Ethical behavior should not be incorporated into performance evaluations because it is too subjective and controversial.

I only
II only
I, II, and III
None of the above

Answer(s): D

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QUESTION: 46

A tax consultancy agency retains sensitive personal information regarding its clients. Which of the following is a violation of acceptable privacy practices?

Copies of printed client information not used by the agency are shredded
Employees share client information with coworkers with the permission of the client
The agency only releases client information with management's approval
The agency advises clients of their privacy rights before they commence business with the agency

Answer(s): C

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QUESTION: 47

Noncompliance with which of the following would cause a control deficiency related to privacy protection practices?

I). An organization's internal privacy policies
II). Financial accounting standards
III). Privacy laws and regulations
IV). The Standards

I and III only
II and IV only
II, III, and IV only
I, II, III, and IV

Answer(s): A

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QUESTION: 48

During a review of data center physical security and environmental controls, an auditor should ensure that

I). Visitors are accompanied by authorized personnel at all times
II). Only developers and operators have access to the data center
III). Fire suppression equipment is tested periodically
IV). Fire and water detectors have been installed

I and III only
II and IV only
I, III, and IV only
II, III, and IV only

Answer(s): C

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QUESTION: 45

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QUESTION: 47

QUESTION: 48

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