10.According to the IIA Code of Ethics, the deliberate omission of relevant information from an audit report would violate which principle?

A.Competency.

B.Honesty.

C.Integrity.

D.Responsibility.

11.According to the Standards, which of the following best describes why initial audit test results should be reported to the auditor-in-charge prior to advising management?

A.It is required to demonstrate that effective engagement supervision has occurred.

B.It increases the likelihood of obtaining the audit client's agreement with the results.

C.It helps ensure that appropriate professional judgments and conclusions are made.

D.It ensures that an appropriate chain of evidence is maintained through the workpapers.

12.According to IIA guidance, which of the following is true when the internal audit activity is asked to investigate potential ethics violations in a foreign subsidiary?

A.Cross-cultural differences should always be handled by the staff of the same cultural background.

B.Communication of any internal ethics violations to external parties may occur with appropriate safeguards.

C.Cultural impacts are less critical where the organization practices uniform polices around the globe.

D.Local law enforcement should be involved as they are more familiar with the applicable local laws.