Internal auditors are often considered the conscience of their organizations. To be viewed as trusted advisors, they must strive to be above reproach and to avoid ethical pitfalls. The IIA has released new guidance for implementing its Code of Ethics. Each of the four Code of Ethics principles ― Integrity, Objectivity, Confidentiality, and Competency ― are accompanied by specific rules of conduct. These four Implementation Guides explain what internal auditors need to know to implement each principle and rule of conduct, and how to show conformance as part of a quality assurance and improvement program.
Implementation Guides highlight individual standards from the International Standards for the Professional Practice of Internal Auditing that support implementation of the Code of Ethics, as well as additional considerations and actions that may be taken to support conformance to the Code. Within each guide, sections address the responsibilities specific to chief audit executives and to internal auditors. Additionally, the guides describe the evidence needed to demonstrate conformance to the Code of Ethics.
Each guide has a section devoted to:
- Getting Started.
- Considerations for Implementation.
- Considerations for Demonstrating Conformance.
IIA members are invited to download these guides and all IIA Recommended Guidance as a benefit of membership.