Scribd Logo
Upload

Welcome to Scribd!

  • 38 views

    Programme Details:: NO Item Comply Remarks

    Uploaded by

    Anonymous KIl0Vj
    The document provides details of an audit programme, including items to be audited and compliance requirements. It lists 4 items to be audited, with columns to indicate compliance and remarks. The last sections include signature and date fields. It also contains a non-disclosure agreement and code of ethics documents.

    Copyright:

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

    Programme Details:: NO Item Comply Remarks

    Uploaded by

    Anonymous KIl0Vj
    38 views8 pages
    The document provides details of an audit programme, including items to be audited and compliance requirements. It lists 4 items to be audited, with columns to indicate compliance and remarks. The last sections include signature and date fields. It also contains a non-disclosure agreement and code of ethics documents.

    Original Title

    AUDITOR FORM.docx

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    The document provides details of an audit programme, including items to be audited and compliance requirements. It lists 4 items to be audited, with columns to indicate compliance and remarks. The last sections include signature and date fields. It also contains a non-disclosure agreement and code of ethics documents.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    38 views8 pages

    Programme Details:: NO Item Comply Remarks

    Uploaded by

    Anonymous KIl0Vj
    The document provides details of an audit programme, including items to be audited and compliance requirements. It lists 4 items to be audited, with columns to indicate compliance and remarks. The last sections include signature and date fields. It also contains a non-disclosure agreement and code of ethics documents.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 8

    PROGRAMME DETAILS :

    AUDITED BY :

    DATE :

    REMARK :

    B)

    NO ITEM COMPLY REMARKS

    YES NO
    SUMMARY FORM

    1. OVERALL PROGRAMME :

    COMPLY

    NOT
    2. OVERALL COMMENT :
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________
    _____________________________________________________________________

    3. SIGNATURE :

    _____________________________

    4. DATE :

    _____________________________
    NON-DISCLOSURE FORM

    NON-DISCLOSURE AGREEMENT

    THIS AGREEMENT is made on the _____day of ____________ 20____

    BETWEEN

    _____________________, having its address at _______________ which for the purpose of


    this Agreement is represented by ____________________________________ (hereinafter
    referred to as “UTHM”) of one part;

    AND

    ________ (Company No: _____________) having its address at


    ___________________________________________________________________________
    ___________________________ (hereinafter referred to as “______________”) of the other
    part;

    AND

    ________ (Company No: _____________) having its address at


    ___________________________________________________________________
    ___________________________________
    CODE OF ETHICS

    Introduction

    The purpose of the Code of Ethics is to promote an ethical culture in the profession of internal auditing.

    Internal auditing is an independent, objective assurance and consulting activity designed to add value and
    improve an organisation’s operations. 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 risk management, control and governance. This Code of Ethics extends
    beyond the definition of internal auditing to include two essential components:

    - 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 Code of Ethics together with the Professional Practices Framework of IIA Inc and other relevant
    pronouncements of both IIA Inc and IIA Malaysia provide guidance to internal auditors serving others. “Internal
    auditors” refers to members of IIA Malaysia, recipients of or candidates for professional certifications of IIA Inc
    and those who provide internal audit services within the definition of internal auditing.

    Applicability and Enforcement

    This Code of Ethics applies to both individuals and entities that provide internal audit services. For members of IIA
    Malaysia, who are also registered members of IIA Inc, and recipients of or candidates for professional
    certifications of IIA Inc, breaches of the Code of Ethics will be evaluated and administered according to IIA
    Malaysia’s Articles of Association. Those obligations will also e enforced under the bylaws and administrative
    directives of IIA Inc, and the powers delegated to the International Ethics Committee.

    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 members, certification holder, or candidate can be liable for
    disciplinary action.

    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
    judgement.

    - 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 judgements.

    - 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 audit
    services

    Rules of Conduct

    1. Integrity

    Internal auditor:

    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 organisation
    2. Objectivity

    Internal auditor:

    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
    judgement.

    2.3 Shall disclose all material facts known to them that, if not disclosed, may distort the reporting
    of activities under review

    3. Confidentiality

    Internal auditor:

    3.1 Shall be prudent in the use 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 auditor:

    4.1 Shall engage only in those services for which they have the necessary knowledge, skills and
    experience

    4.2 Shall perform internal auditing services in accordance with the Standards for the Professional
    Practice of Internal Auditing

    4.3 Shall continually improve their proficiency and the effectiveness and quality of their services

    This Code of Ethics was modified and printed with the permission of IIA Inc. The original Code was
    adopted by The IIA Board of Directors, June 17, 2000.

    You might also like