The Code of Ethics states the principles and expectations governing the behavior of individuals and organizations in the conduct of internaipublishers.coml auditing. It describes the minimum requirements for conduct, and behavioral expectations rather than specific activities.
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Introduction to the Code of Ethics
The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of internaipublishers.coml auditing.
Internaipublishers.coml auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk manaipublishers.comgement, control, and governaipublishers.comnce processes.
A code of ethics is necessary and appropriate for the profession of internaipublishers.coml auditing, founded as it is on the trust placed in its objective assurance about governaipublishers.comnce, risk manaipublishers.comgement, and control.
The Institute's Code of Ethics extends beyond the Definition of Internaipublishers.coml Auditing to include two essential components:Principles that are relevant to the profession and practice of internaipublishers.coml auditing.Rules of Conduct that describe behavior norms expected of internaipublishers.coml auditors. These rules are an aid to interpreting the Principles into practical applications and are intended to guide the ethical conduct of internaipublishers.coml auditors.
"Internaipublishers.coml auditors" refers to Institute members, recipients of or candidates for IIA professionaipublishers.coml certifications, and those who perform internaipublishers.coml audit services within the Definition of Internaipublishers.coml Auditing.
Applicability and Enforcement of the Code of Ethics
This Code of Ethics applies to both entities and individuals that perform internaipublishers.coml audit services.
For IIA members and recipients of or candidates for IIA professionaipublishers.coml certifications, breaches of the Code of Ethics will be evaluated and administered according to The IIA’s Bylaws, the Process for Disposition of Code of Ethics Violation, and the Process for Disposition of Certification Violation. The fact that a particular conduct is not mentioned in the Rules of Conduct does not prevent it from being unaipublishers.comcceptable or discreditable, and therefore, the member, certification holder, or candidate can be liable for disciplinaipublishers.comry action.
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Code of Ethics — Principles
Internaipublishers.coml auditors are expected to apply and uphold the following principles:IntegrityThe integrity of internaipublishers.coml auditors establishes trust and thus provides the basis for reliance on their judgment.ObjectivityInternaipublishers.coml auditors exhibit the highest level of professionaipublishers.coml objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internaipublishers.coml 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.ConfidentialityInternaipublishers.coml auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professionaipublishers.coml obligation to do so.CompetencyInternaipublishers.coml auditors apply the knowledge, skills, and experience needed in the performance of internaipublishers.coml audit services.
Rules of Conduct
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 internaipublishers.coml auditing or to the organization.
1.4. Shall respect and contribute to the legitimate and ethical objectives of the organization.
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 professionaipublishers.coml judgment.
2.3. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.
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 personaipublishers.coml gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.
4.1. Shall engage only in those services for which they have the necessary knowledge, skills, and experience.
4.2. Shall perform internaipublishers.coml audit services in accordance with the Internaipublishers.comtionaipublishers.coml Standards for the Professionaipublishers.coml Practice of Internaipublishers.coml Auditing.
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4.3. Shall continually improve their proficiency and the effectiveness and quality of their services.