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Guiding Principles

The Institute of Internal Auditors Code of Ethics defines the guiding principles of an internal auditor:

  • Integrity
    The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
  • Objectivity
    Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
  • Confidentiality
    Internal auditors respect the value and ownership of information they receive and do not disclose information to third parties without appropriate authority unless there is a legal or professional obligation to do so.
  • Competency
    Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.