An internal auditor found that his organization did not make a disclosure that is required...

By not raising an audit finding about the organization failing to make a legally required disclosure, the internal auditor violated the principle of Integrity. This principle requires auditors to perform their work honestly, diligently, and responsibly. Ignoring a legal requirement compromises the auditor’s integrity, as it involves a deliberate omission of relevant facts.

Option A: Objectivity involves maintaining impartiality, which is related but not directly relevant to this situation.

Option C: Proficiency pertains to having the necessary knowledge and skills.

Option D: Confidentiality involves respecting the value and ownership of information received.

IIA Code of Ethics: Integrity.

IIA Standards of Professional Practice.