The principle of confidentiality imposes an obligation on the auditor to refrain from doing certain acts. Explain. How will the Auditor ensure the prevention of unauthorised access to such confidential information ?

Confidentiality: During the course of audit, Auditor receives, verifies and inspects various audit documents, evidence, representation etc. to form an opinion or to give a report. These may be confidential and privileged information that remain in possession of the Auditor and shall not be disclosed without the express authority of the Auditee. Clause (1) of Part I of the Second Schedule to the Company Secretaries Act, 1980 provides that a Company Secretary in practice shall be deemed to be guilty of professional misconduct, if the member - "discloses information acquired in the course of professional engagement to any person other than the Auditee so engaging him, without the consent of the Auditee, or otherwise than as required by any law for the time being in force." The word 'information' here implies any information which is not available in public domain. The principle of confidentiality imposes an obligation on the Auditor to refrain from: Disclosing Information: Disclosing information acquired as a result of professional relationships without proper and specific authority or unless there is a legal or professional right or duty to disclose; and Using information for personal advantage: Using information acquired as a result of professional relationships to their personal advantage or the advantage of third parties. Inadvertent Disclosures: An auditor should maintain confidentiality even in a social environment. The auditor should be alert to the possibility of inadvertent disclosure, particularly in circumstances involving long association with a business associate or a relative Information disclosed by a Prospective client; An auditor should also maintain confidentiality of information disclosed by a prospective client or employer. Confidentiality within the firm: An auditor should also consider the need to maintain confidentiality of information within the firm or employing organization. Control of Staff: An auditor should take all reasonable steps to ensure that staff under the auditor's control and persons from whom advice and assistance is obtained respect the auditor's duty of confidentiality. Prevention of unauthorized access to such confidential information The Auditor shall educate his employees, staff and other team members about the importance of the confidentiality of the information available to them during the course of audit. The Auditor shall ensure that reasonable procedures have been followed to maintain the confidentiality of the information. The Auditor shall also take a duly signed Non-Disclosure Agreement (NDA) from such personnel who may have access to such confidential information. The Auditor shall also ensure that reasonable procedures and safeguards are being followed to prevent unauthorised access to such confidential information.