Code of Ethics

Internal auditors are expected to apply and uphold the following principles:

  • Integrity
    The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
  • Objectivity
    Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating and communicating information about the activity or process being examined.  Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
  • Confidentiality
    Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
  • Competency
    Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services.

Source:  The Institute of Internal Auditors

 
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