Ethics and Professionalism
Domain II of the Global Internal Audit Standards™ comprises the principles and standards of Ethics and Professionalism, which describe the minimum requirements governing the behavior of individuals and functions that perform internal audit services. Domain II replaces The IIA’s Code of Ethics, which was a separate element in the 2017 International Professional Practices Framework.
The principles and standards of Domain II promote an ethical culture in the profession of internal auditing, the essential foundation for trust in internal auditors’ provision of objective assurance. The IIA expects its members, including recipients of or candidates for IIA professional certifications, as well as anyone who performs internal audit services within an organization to conform with the Ethics and Professionalism principles and standards.
The IIA’s Ethics and Professionalism requirements are Domain II of the Global Internal Audit Standards
Applicability and Enforcement
The requirements in Domain II: Ethics and Professionalism apply to both entities and individuals that perform internal audit services. Individuals who hold an active IIA credential must follow additional policy requirements to maintain those credentials in good standing, such as requirements to obtain a minimum continuing professional education every reporting period on the subject of ethics (Article 2.2).
For ethical issues or concerns related to the 2017 Code of Ethics, which is effective until January 8, 2025, click here. For ethics concerns related to Domain II: Ethics and Professionalism, which becomes effective January 9, 2025, contact legal@theiia.org.