Which of the following most likely constitutes a violation of the IIA's Code of Ethic?

a. Auditor A is content as an internal auditor and has come to look at it as a regular 9-to-5 job. Auditor A has not engaged in continuing professional education or other activities to improve effectiveness during the last 3 years. However, Auditor A feels performance of quality work is the same as before.
b Auditor B discovered an internal financial fraud during the year. The books were adjusted to reflect properly the loss associated with the fraud. Auditor B discussed the fraud with the external auditor when the external auditor reviewed working papers detailing the incident.
c. Auditor C has accepted an assignment to perform an engagement at the electronics manufacturing division. However, Auditor C has recently joined the internal audit function coming from public accounting. Auditor C was senior auditor for the external audit of the division and has audited many electronics organizations during the past 2 years.
d. Auditor D has been promoted to associate auditor director and assigned to oversee auditing of the organization's Asian operations. In the past 3 years, Auditor D completed several large consulting engagements for the operations in China and Korea - including serving on the SAP implementation team as a representative of internal audit to do pre-implementation reviews of controls.
e. Auditor E has been assigned to perform an engagement at the warehousing function 6 months from now. Auditor E has no expertise in that area but accepted the assignment anyway. Auditor E has signed up for continuing professional education courses in warehousing that will be completed ore the engagement begins.

Answer: a. Auditor A is content as an internal auditor and has come to look at it as a regular 9-to-5 job. Auditor A has not engaged in continuing professional education or other activities to improve effectiveness during the last 3 years. However, Auditor A feels performance of quality work is the same as before.