Which behavior is emphasized by Standard 1.1?

• A. Truthful communication with no omissions and CAE support for unfavorable findings
• B. Frequent reporting regardless of accuracy
• C. Blind adherence to management requests
• D. Delaying unfavorable findings until remediation

Answer: (A)

This standard centers on integrity in reporting: audit findings must be communicated truthfully, completely, and without omissions, with the Chief Audit Executive standing behind unfavorable findings. When findings are presented with accuracy and clear supporting evidence, stakeholders can assess risk properly and pursue appropriate remediation. Supporting unfavorable results from the CAE reinforces independence and credibility, ensuring the audit activity isn’t pressured to hide issues. In contrast, reporting accuracy only when convenient, blindly following management requests, or delaying unfavorables undermines trust, governance, and timely risk mitigation.