登录之后可查看解析

Answer (B) is correct . According to IMA’s Statement of Ethical Professional Practice , members are responsible for observing the standard of confidentiality. Thus, the IMA member should “refrain from disclosing confidential information acquired in the course of his/her work except when authorized, unless legally obligated to do so.”

Answer (A) is incorrect because IMA’s Statement of Ethical Professional Practice states that “each member has a responsibility to keep information confidential except when disclosure is authorized or legally required.”?
Answer (C) is incorrect because The IMA member should “inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates’ activities to ensure compliance.”?
Answer (D) is incorrect because The IMA member is required to “refrain from using confidential information for unethical or illegal advantage.”