Code of Ethics
The purpose of The Institute'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, founded as it is on trust placed in its objective assurance about risk management, control and governance. The Institute's Code of Ethics extends beyond the definition of internal auditing to include two essential components:
The Code of Ethics together with The Institute's International Professional Practices Framework and other relevant Institute pronouncements provide guidance to internal auditors serving others.