unified
UC-AUDIT-08 — Protect confidential information obtained in audit work
Internal auditors use information obtained during their work only for legitimate professional purposes and in conformance with applicable laws, regulations, and organizational policies. Information is protected against unauthorized access, use, or disclosure during and after engagements, and confidentiality obligations extend to parties assisting the internal audit function. Confidentiality acknowledgments and access controls over audit files evidence operation.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-08
- title
- Protect confidential information obtained in audit work
- statement
- Internal auditors use information obtained during their work only for legitimate professional purposes and in conformance with applicable laws, regulations, and organizational policies. Information is protected against unauthorized access, use, or disclosure during and after engagements, and confidentiality obligations extend to parties assisting the internal audit function. Confidentiality acknowledgments and access controls over audit files evidence operation.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 5
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 5.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 5.2
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-08 — Protect confidential information obtained in audit work maps_to Std 5.1 — Use of Information
- framework
- iia-2024
- control_id
- Std 5.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Fraud & Forensic Investigation Engagement operates UC-AUDIT-08 — Protect confidential information obtained in audit work
- UC-AUDIT-08 — Protect confidential information obtained in audit work maps_to Std 5.2 — Protection of Information
- framework
- iia-2024
- control_id
- Std 5.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-08 — Protect confidential information obtained in audit work mitigates Lack of independent audit and compliance review
- strength
- primary
- rationale
- Confidentiality (IIA Principle 5) is a required element of the IIA-conformant internal-audit function this risk lacks.
- UC-AUDIT-08 — Protect confidential information obtained in audit work maps_to Principle 5 — Maintain Confidentiality
- framework
- iia-2024
- control_id
- Principle 5
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-08 — Protect confidential information obtained in audit work mitigates Wrongful denial by AI in migration and border control
- strength
- related
- rationale
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-08 — Protect confidential information obtained in audit work
- Internal Audit Ethics, Objectivity & Competency Program operates UC-AUDIT-08 — Protect confidential information obtained in audit work