Code of Conduct for Internal Auditors

I created this proposed Code of Conduct for internal auditors using the Code of Ethics from the Institute of Internal Auditors and the Code of Conduct for internal auditors certified by the Registrar Accreditation Board.

Audit program managers could ask their internal auditors to sign this code of conduct each year to emphasize the importance of adhering to the principles and ethics of the organization.

Purpose

To communicate the integrity, objectivity, confidentiality, and competence expected of internal auditors, as well as, to provide a means for them to pledge their commitment to these principles.

 Integrity

The integrity of internal auditors establishes trust and provides the basis for relying on their judgment. As an internal auditor, I pledge to:

1. Perform my work with honesty, accuracy, fairness, and responsibility.
2. Not engage in activities that might discredit the audit profession or my organization.

Objectivity

Internal auditors must be objective in gathering, evaluating, and communicating information about the activities being examined. They must make a balanced and impartial assessment of all the relevant facts and not be unduly influenced by their interests, or those of others, in making judgments. As an internal auditor, I pledge to:

3. Not join in any activity or relationship that may affect my unbiased assessment.
4. Not accept anything that may impair, or appear to impair, my judgment.
5. Disclose all the material facts to avoid any distortion of my audit report.

Confidentiality

Internal auditors must respect the value and ownership of the information they receive and not disclose it without the appropriate authority (unless obligated for legal or professional reasons). As an internal auditor, I pledge to:

6. Be prudent in the use and protection of the information acquired during my audit duties.
7. Not use the information for personal gain or in any way detrimental to the organization.

Competence

Internal auditors must apply their knowledge, skills, and experience in the performance of their assessment duties. As an internal auditor, I pledge to:

8. Engage only in audits where I possess the needed knowledge, skills, and experience.
9. Perform audits in accordance with the procedures and practices of my organizations.
10. Continually improve my proficiency and the quality and value of my audit services.
11. Assist other auditors under my supervision to develop their audit management skills.
12. Report any complaints regarding my performance and address them to avoid recurrence.

Signed by:  __________________________

Date:           __________________________