22 Jun w2 Internal auditing Code of Ethics 2-3 pages
Code of Ethics (2-3 pages single-spaced)
For the first four scenarios listed below, write a couple of paragraphs discussing whether there is a violation of the Code of Ethics. In your paper, you must include the following:
1) Identify the possible alternative points of view. There is no one right answer. You may be able to support either a yes or no answer for any of these scenarios. You need to show me you considered both possibilities in formulating your conclusion.
2) Provide your specific conclusion. You must explain how you arrived at each conclusion. In addition you must reference the applicable section(s) in the Code of Ethics (e.g. 2.1). You can reference relevant Attribute Standards as well.
3) You are free to make assumptions and in fact are encouraged to do so as long as you clearly document them. You can do some research as well.
For the last two scenarios, you need to respond to the question at the end of the ethical dilemma. You should reference the applicable section(s) in the Code of Ethics and any relevant Attribute Standards to support your response.
Scenarios
1) Does including the CAE (Chief Audit Executive) in a company’s stock option program violate the Code of Ethics?
2) After every audit, a survey about the audit work is sent to key management involved. 10% of each auditor’s annual bonus is determined based on the results of these surveys. Does this practice violate the Code of Ethics?
3) At lunch during an IIA conference, an internal auditor engages in a discussion with the seven people at his table about their experiences with ERP implementations at their companies. At his company the ERP implementation is still in progress. Would discussing this information be considered a violation of the Code of Ethics?
4) The in-charge auditor on the audit engagement is given four weeks to perform an audit. Three weeks into the audit she realizes the planned audit scope cannot be completed in the budgeted time. Is reducing the scope of the audit due to budget restrictions a violation of the Code of Ethics?
6) Ethical dilemma #11
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