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CAF-7 · Chapter 6 · Question 4 of 15

An internal auditor identifies a financial irregularity but is threatened with termination if she reports it. In the AAA model, during which step would she consider her professional obligations of 'integrity' and 'objectivity'?

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Reveal answer & explanation

Correct answer: B) Step 3: Identify the major principles, rules, and values

Explanation

Step 3 of the AAA model involves identifying the relevant professional norms, principles, and values (such as the ICAP Code of Ethics principles of integrity and objectivity) that apply to the situation.

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