institute of internal auditors' definition of internal auditing, code of ethics
Institute of Internal Auditors Code of Ethics. The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of internal auditing. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations.
Code of Ethics. INTRODUCTION. The Office of Internal Audit adopts and upholds the Code of Ethics as promulgated by the Institute of Internal Auditors. The purpose of The Instituteâs Code of Ethics is to promote an ethical culture in the profession of internal auditing. A code of ethics is necessary and appropriate for the profession of internal auditing as it is founded on the trust placed in its objective assurance about risk management, control, and governance. The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.