Office of
Internal Audit

Conformance with the Global Internal Audit Standards of ethics and professionalism instills trust in the profession of internal auditing, creates an ethical culture within the internal audit function, and provides the basis for reliance on internal auditors’ work and judgment.

• Demonstrate Integrity — The integrity of internal auditors establishes trust and provides the basis for reliance on their judgment.
• Maintain Objectivity — Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. They make a balanced assessment of all relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
• Demonstrate Competency — Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services.
• Exercise Due Professional Care – Internal auditors plan and perform internal audit services with diligence, judgment and skepticism possessed by prudent and competent internal auditors.
• Maintain 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.

Integrity

• 1.1 Must perform their work with honesty and professional courage.
• 1.2 Must respect and contribute to the legitimate and ethical objectives of the organization.
• 1.3 Must 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.

Objectivity

• 2.1 Must apply an impartial and unbiased mindset and make judgments based on balanced assessments.
• 2.2 Must not accept anything that may impair or be presumed to impair their professional judgment, and must avoid other conflicts of interest.
• 2.3 Must disclose any impairment to objectivity in fact or appearance.

Competency

• 3.1 Must engage only in those services for which they have the necessary knowledge, skills, and experience.
• 3.2 Must continually improve their proficiency and the effectiveness and quality of their services.

Due Professional Care

• 4.1 Must plan and perform internal audit services in accordance with Global Internal Audit Standards.
• 4.2 Must assess the nature, circumstances, and requirements of the services to be provided.
• 4.3 Must be inquisitive and assess reliability of information, and seek additional evidence when met with inconsistencies.

Confidentiality

• 5.1 Must not use information for personal gain or in a manner that contradicts the organization’s legitimate and ethical objectives.
• 5.2 Must not disclose confidential information to unauthorized parties unless there is a legal or professional responsibility to do so.