Disable ads (and more) with a membership for a one time $2.99 payment
Who may be found in violation for not maintaining their proficiency?
Only those violating The IIA's Code of Ethics.
Only those violating the International Standards.
Both the International Standards and The IIA's Code of Ethics.
The individual auditor alone.
The correct answer is: Both the International Standards and The IIA's Code of Ethics.
The correct answer is that both the International Standards and The IIA's Code of Ethics can lead to a determination of a violation when proficiency is not maintained. This reflects the comprehensive nature of professional standards and ethics in the field of internal auditing. Maintaining proficiency is crucial for internal auditors to perform their duties effectively, ensuring that they possess the necessary skills and knowledge relevant to their work. Both the International Standards for the Professional Practice of Internal Auditing and The IIA's Code of Ethics emphasize the importance of ongoing education, training, and professional development. Failure to adhere to these standards can result in a violation, leading to potential disciplinary actions or reputational damage for the auditor. This principle underscores that both ethical adherence and compliance with established standards are integral to professional practice. Therefore, neglecting either aspect can have serious consequences, reinforcing the importance of a holistic approach to maintaining proficiency.