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    IPPF Code of Ethics

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    HadassahFay
    The code of ethics for internal auditors outlines four principles of integrity, objectivity, confidentiality, and competency. It also provides specific rules of conduct for internal auditors to uphold integrity and objectivity, maintain confidentiality of information, and ensure they have the proper competency for tasks. Internal auditors are expected to perform their work honestly and make lawful disclosures, while respecting the organization's objectives.

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    IPPF Code of Ethics

    Uploaded by

    HadassahFay
    54 views2 pages
    The code of ethics for internal auditors outlines four principles of integrity, objectivity, confidentiality, and competency. It also provides specific rules of conduct for internal auditors to uphold integrity and objectivity, maintain confidentiality of information, and ensure they have the proper competency for tasks. Internal auditors are expected to perform their work honestly and make lawful disclosures, while respecting the organization's objectives.

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    Ode of Ethics

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    The code of ethics for internal auditors outlines four principles of integrity, objectivity, confidentiality, and competency. It also provides specific rules of conduct for internal auditors to uphold integrity and objectivity, maintain confidentiality of information, and ensure they have the proper competency for tasks. Internal auditors are expected to perform their work honestly and make lawful disclosures, while respecting the organization's objectives.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    54 views2 pages

    IPPF Code of Ethics

    Uploaded by

    HadassahFay
    The code of ethics for internal auditors outlines four principles of integrity, objectivity, confidentiality, and competency. It also provides specific rules of conduct for internal auditors to uphold integrity and objectivity, maintain confidentiality of information, and ensure they have the proper competency for tasks. Internal auditors are expected to perform their work honestly and make lawful disclosures, while respecting the organization's objectives.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
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    of 2

    CODE OF ETHICS

    Principles
    Internal auditors are expected to apply and uphold the following principles:
    1. Integrity
    The integrity of internal auditors establishes trust and thus provides the basis for reliance on
    their judgment.
    2. 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
    3. 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.
    4. Competency
    Internal auditors apply the knowledge, skills, and experience needed in the performance of
    internal audit services.

    Rules of Conduct
    1. Integrity
    Internal auditors:
    1.1. Shall perform their work with honesty, diligence, and responsibility.
    1.2. Shall observe the law and make disclosures expected by the law and the profession.
    1.3. 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.
    1.4. Shall respect and contribute to the legitimate and ethical objectives of the organization.

    2. Objectivity
    Internal auditors:
    2.1. 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.
    2.2. Shall not accept anything that may impair or be presumed to impair their professional
    judgment.
    2.3. Shall disclose all material facts known to them that, if not disclosed, may distort the
    reporting of activities under review.
    Issued: January 2009
    Revised:

    Code of Ethics
    Page 1 of 2
    2009 The Institute of Internal Auditors

    3. Confidentiality
    Internal auditors:
    3.1. Shall be prudent in the use and protection of information acquired in the course of their
    duties.
    3.2. Shall not use information for any personal gain or in any manner that would be contrary
    to the law or detrimental to the legitimate and ethical objectives of the organization.

    4. Competency
    Internal auditors:
    4.1. Shall engage only in those services for which they have the necessary knowledge,
    skills, and experience.
    4.2. Shall perform internal audit services in accordance with the International Standards for
    the Professional Practice of Internal Auditing.
    4.3. Shall continually improve their proficiency and the effectiveness and quality of their
    services.
    ***

    Issued: January 2009


    Revised:

    Code of Ethics
    Page 2 of 2
    2009 The Institute of Internal Auditors

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