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A. The International Standards for the professional practice of Internal Auditing
B.The IIA's code of Ethics.
C.Both the International standards for the professional practice of Internal Auditing and The IIA's code of Ethics.
D.None of the answers are correct.
Answer (C) is correct.
REQUIRED: The effect of failing to meet continuing education requirements,
DISCUSSION: Rule of conduct4.3 under the competency principle states, "Internal auditors Shall continually improve their proficiency and the effectiveness and quality of their services"
Furthermore,Attr.std.1230 states,"Internal auditors must enhance their knowledge,skills,and other competencies through continuing professional development." Hence,both the IIA's code of ethics and the standards are violated by failing to earn continuing education credits.
Option (A) is incorrect, The IIA's Code of Ethics also is violated.Rule of conduct4.3 under the competency principles states "Internal auditors shall continually improve their proficiency and the effectiveness and quality of their services."
Option (B) is incorrect,The standards also are violated because they require auditors to enhance their knowledge,skills,and other competencies through continuing professional development.
Option (D)is incorrect, Both the code and the standards would be violated.
None of the answers are correct.
