Certified Quality Auditor (CQA) Prasctice Exam

If a client questions the auditor about a competitor's audit results, what is the best action for the auditor to take?

1. Discuss the results of the audit if the competitor agrees

2. Explain that the question is unethical

3. Explain it would be inappropriate to discuss the results

4. Obtain permission from the competitor to use the results

The correct answer is: Explain it would be inappropriate to discuss the results

The best action for the auditor to take is to explain that it would be inappropriate to discuss the results of a competitor's audit. This response underscores the importance of confidentiality and professional ethics within auditing practices. Auditors are bound by various ethical principles and standards that emphasize the need to protect sensitive information. Discussing another company's audit results without permission could lead to breaches of confidentiality agreements or industry regulations. Moreover, maintaining professionalism in such situations helps to uphold the integrity of the auditing profession. This option accurately reflects the auditor's responsibility to safeguard sensitive information that could impact not only the competitor but also the trust placed in the auditor by their own clients. While obtaining permission or discussing the results if the competitor agrees may seem feasible, they inherently imply a level of engagement that could still compromise ethical boundaries without proper relationships or agreements in place. Similarly, labeling the inquiry as unethical could potentially alienate the client without fostering a constructive conversation; it might avoid the necessary dialogue over best practices in maintaining confidentiality and ethics.