Certified Government Auditing Professional (CGAP) Practice Exam 2025 – The All-in-One Guide to Exam Success

The ethical violation concerning an auditor personally interrogating a clerk suspected of embezzlement primarily relates to a lack of competence in conducting interviews in a professional and legally appropriate manner. Auditors are expected to adhere to specific ethical standards and methods established for conducting audits, which include ensuring that all investigations are performed within the boundaries of legal protocols and ethical guidelines.

Professional interrogation often requires specialized training in interview techniques and an understanding of legal rights and privileges. If an auditor were to personally interrogate the clerk without the proper expertise, it not only risks obtaining unreliable or inadmissible information but could also lead to potential legal repercussions for both the auditor and the organization. This situation highlights the necessity for auditors to operate within their competence and seek guidance from professionals trained in investigative interviews to ensure the integrity and legality of the auditing process.

Therefore, the violation arises from stepping outside the auditor's area of expertise, which could compromise the ethical standards required in their role, affecting the audit's credibility and, potentially, its outcomes.