After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry. Which of the following actions would violate the IIA Code of Ethics?
A. To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor’s previous employer used, without receiving permission to do so.
B. At the new organization, the auditor is asked to develop forms to implement probability- proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
C. In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer’s treasury function.
D. In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization’s database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.
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