Internal Audit » Code of Ethics

Code of Ethics

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:

  1. Principles that are relevant to the profession and practice of internal auditing;
  2. Rules of Conduct that describe behavior norms expected of internal auditors.  These rules are an aid to interpreting the Principles into practical applications and are intended to guide the ethical conduct of internal auditors.

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.