Which of the following situations is a violation of the IIA's Code of Ethics?

a) knowing that management was aware of the situation, an internal auditor purposely left a description of an unlawful practice out of the final report
b) an internal auditor shred an analytic audit technique with internal auditors from another organization
c) an auditor discusses a significant issue with the vice president to whom the auditee reports prior to drafting the audit report
d) an internal auditor, with the knowledge and consent of management, accepted an award from a customer of the organization for suggestions the auditor had made to improve the supply chain process; the award was a plaque and a gift certificated to a restaurant valued at $100
e) based upon knowledge of the probable success of the employers business, an internal auditor invested in a mutual fund that specialized in the same industry

Answer: a) knowing that management was aware of the situation, an internal auditor purposely left a description of an unlawful practice out of the final report