Format: On-demand
Internal auditors are expected to behave ethically and in conformance with The IIA’s Code of Ethics. The IIA’s Code of Ethics includes two essential components. The principles — which internal auditors are expected to apply and uphold — are relevant to the profession and practice of internal auditing, and the rules of conduct describe behavior expected of internal auditors. The Code of Ethics applies to both parties and entities that provide internal audit services, and its purpose is to promote an ethical culture in the global profession of internal auditing.
This course describes the importance of a code of ethics for internal auditors and identifies the principles of The IIA’s Code of Ethics. Further, this course summarizes the rules of conduct of The IIA’s Code of Ethics and expresses how to demonstrate individual conformance.