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Uploaded by rajes wari. Document Information click to expand document information Original Title 1 Code of ethics for auditors. Did you find this document useful? Is this content inappropriate? Report this Document. Flag for inappropriate content. Download now. Save Save 1 Code of ethics for auditors.
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Jump to Page. Search inside document. Professionalism 2. Raise public confidence 3. Integrity 2. Objectivity 3. Confidentiality 5. Professional Independence 6. Documents Similar To 1 Code of ethics for auditors. Click here to sign up. Download Free PDF. Code of Ethics Introduction to the Code of Ethics. A short summary of this paper. Download Download PDF. Translate PDF. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.
A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about governance, risk management, and control. Principles that are relevant to the profession and practice of internal auditing. Rules of Conduct that describe behavior norms expected of internal auditors. These rules are an aid to interpreting the Principles into practical applications and are intended to guide the ethical conduct of internal auditors.
The fact that a particular conduct is not mentioned in the Rules of Conduct does not prevent it from being unacceptable or discreditable, and therefore, the member, certification holder, or candidate can be liable for disciplinary action. 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 apply the knowledge, skills, and experience needed in the performance of internal auditing services. Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organization.
Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization. Shall engage only in those services for which they have the necessary knowledge, skills, and experience. Permission is hereby given to duplicate and translate this Code provided no substantive changes are made.
Principles 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.
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. Rules of Conduct 1. Integrity Internal auditors: 1.
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