Which of the following actions would violate the IIA Code of Ethics?

After being terminated due to downsizing, an internal auditor finds a different job with an organization in the same industry.

Which of the following actions would violate the IIA Code of Ethics?
A . To determine audit priorities in the new job, the auditor uses the audit risk approach that the auditor’s previous employer used, without receiving permission to do so.
B . At the new organization, the auditor is asked to develop forms to implement probability-proportional-to-size sampling. Although unsure of how to perform this type of sampling, the auditor proceeds without asking for assistance.
C . In preparing for an audit at the previous organization, the auditor had conducted a great deal of research on the Internet at home to identify best practices for the management of a treasury function. The auditor has retained much of the research and uses it to conduct an audit of the new employer’s treasury function.
D . In the first week at the new organization, the auditor discovers a high fraud risk surrounding the organization’s database and suggests that the information technology department implement a new password system to prevent fraudulent actions before they occur.

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Answer: B