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NEW QUESTION: 1
監査業務をほぼ終了したスタッフ監査人は、マーケティング責任者がギャンブルの習慣を持っていることを発見しました。ギャンブルの問題は、既存のエンゲージメントとは直接関係がなく、現在のエンゲージメントを完了する必要があります。監査人は問題に気づき、その情報を最高監査責任者に転送しますが、それ以上のフォローアップは行いません。監査人の行動は悪い。
I.
意味のある情報を差し控えることについて、IIA倫理規定に違反している。
II。
監査人が不正の存在を示す可能性のある危険信号を適切にフォローアップしなかったため、基準に違反している。
III。
IIA倫理規定または基準のいずれにも違反していない。
A. IIのみ
B. 私だけ
C. IとIIのみ
D. IIIのみ
Answer: D

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