1. Integrity
Internal Auditors
- Shall perform their work with honesty, diligence, and responsibility.
- Shall observe the law and make disclosures expected by the law and the profession.
- Shall not knowingly be a party to illegal activity or engage in acts discreditable to the profession of internal auditing or the organization.
- Shall respect and contribute to the legitimate and ethical objectives of the organization.
Internal Auditors
- Shall not participate in activities or relationships that may impaire or be presumed to impair their unbiased assessment. This participation includes activities or relationships that may be in conflict with the interests of the organization.
- Shall not accept anything that may impair or be presumed to impair their professional judgment.
- Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.
Internal Auditors
- Shall be prudent in the use and protection of information acquired during the course of their duties.
- Shall not use information for personal gain or in any way contrary to the law or detrimental to the legitimate and ethical objectives of the organization.
Internal Auditors
- Shall engage only in those services for which they have the necessary knowledge, skills, and experience.
- Shall perform internal auditing activities in accordance with the International Standards for the Professional Practice of Internal Auditing.
- Shall continuously improve their proficiency and the effectiveness and quality of their services.
I learned that one characteristic of a profession is that it has a code of conduct.
Well, I have a bit more time to study, so goodnight world.
5 comments:
Wow! Isn't it amazing that I am the only one commenting thus far?
Seriously, that was the most boring thing I've ever read! It's all pretty much common sense too. You're paying money for this?
Teehee.
The unwashed hordes may not appreciate the nuances of ethical niceties, but I had to learn them anyway, so it seems like a good place to remind myself.
You're right though, no one would pay money to go read the code of ethics on a blog when they can go to the organization's website and read it there (more exciting).
Only if there are pictures of cute accountants! Hmmm...there's an idea.
You guys are weird...;)
hmmm, scary stuff.
second dawheeze's motion. my parents are weird in a cute nerdy sort of way.
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