The correct answers are E, F, and H .
This situation raises three serious concerns: impartiality , professional conduct , and the reliability of the audit conclusion . Third-party auditors are expected to act honestly and impartially, and accepting gifts from the auditee is inconsistent with that expectation. The IAF auditor code of conduct says auditors must be honest and impartial and must avoid conduct that discredits the profession. ( IAF ) E is correct because the audit team leader must first consider whether the alleged behavior could compromise the validity of the audit findings and conclusion . If that risk is significant, the matter should be escalated to the individual(s) managing the audit programme for direction, since certification audits must remain competent, consistent, and impartial. ( ISO ) F is correct because the team leader should gather specific facts and then give the auditor an opportunity to respond to the allegations before deciding the next step. That is the appropriate immediate management action and is consistent with fair handling of an issue that could affect audit integrity. The concern is too serious to ignore, but it should still be examined on evidence, not assumption. ( ISO ) H is also correct because, while the matter is being addressed, moving the auditor in training away from the auditor concerned is a sensible control to protect the trainee and the audit process. It helps reduce further disruption and prevents the trainee from being exposed to more inappropriate conduct during the remainder of the audit. This is a practical audit-management response flowing from the team leader's responsibility to maintain control of the audit team and audit activities. ( ISO ) Why the other options are not correct:
* A is too immediate and inappropriate. The auditor in training cannot simply replace a qualified auditor without proper competence and authorization being confirmed.
* B is premature. The audit should not be terminated immediately without first assessing the facts and the impact on the audit.
* C is clearly wrong because the issue could affect the integrity of the current audit and cannot wait until later.
* D is wrong and unethical; the tickets should not be accepted by anyone on the audit team. ( IAF )
* G is wrong because experience does not excuse unethical or unprofessional behavior.