All rights reserved. Though the way every internal auditor approaches these Core Principles may vary from organization to organization, theres no denying that a failure to achieve any of the Principles would signal an internal audit activity thats not performing at its absolute best. Demonstrira kvalitet i kontinuirano unapreenje.Efektivno komunicira.Obezbeuje uveravanje zasnovano na riziku.Pronicljiva je, proaktivna i usmerena na budunost.Promovie unapreenje organizacije. Rules of Conduct Internal auditors: 1.1. There are four principles listed in the IIA Code of Ethics: integrity, objectivity, confidentiality, and competency. When auditors issue reports and opinions about the processes, practices, and policies of their organization, stakeholders are putting a lot of trust in the integrity of the internal auditors. { CODE of ETHICS } // PRINCIPLES Internal auditors are expected to apply and uphold the following principles: Integrity The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. Is appropriately positioned and adequately resourced. - Definition & Examples, How to Calculate Sharpe Ratio: Definition, Formula & Examples, Negative Interest Rates: Definition & History, Effective Annual Yield: Definition & Formula, Negative Convexity: Definition & Examples, Treasury Yield Curve: Definition & Historical Data, Working Scholars Bringing Tuition-Free College to the Community. Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental. This Code of Ethics applies to both individuals and entities that provide internal auditing services. 4.2. Below they are set out together with the principle they interpret. The IIA's statement on integrity reads as follows: 'the integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.' There are four principles in the IIA code of ethics. An error occurred trying to load this video. This website helped me pass! For example, if an auditor has a previous relationship with a client or the client offers to them something, they should report this information to the chief audit executive. Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. Internal auditors: Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. It describes the minimum requirements for conduct and behavioral expectations rather than specific activities. The final principle, competence, requires internal auditors to continuously develop, maintain, and update the necessary skills and knowledge required to perform their job. Manage Settings Get unlimited access to over 88,000 lessons. Learn about the IIA's Code of Ethics and its rules of conduct for its membership. 1.3 Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organisation. Members of the Chartered Institute of Internal Auditors all agree to follow the Code of Ethics and theCode of Professional Conduct. If an auditor were to express an opinion that was not completely accurate or objective, it could lead to the organization making poor financial decisions. Trao i thng tin mt cch hiu qu.a ra cc m bo theo nh hng ri ro.C kin thc ni b, ch ng v hng v tng lai.Thc y s ci thin ca t chc. Implementation guides helpinternal auditors applythe Standards. Chartered Institute of Internal Auditors 2023. Appalachian State University Office of the Chancellor, Appalachian State University Board of Trustees, North Carolina Office of the State Auditor. I would definitely recommend Study.com to my colleagues. Inherent Risk | What Are Inherent and Residual Risk? lessons in math, English, science, history, and more. Pokazuje integritet.Pokazuje strunost i dunu strunu panju.Objektivna je i nije pod neprimjerenim utjecajem (neovisna).Usklauje se sa strategijom, ciljevima i rizicima organizacije.Odgovarajue je pozicionirana i posjeduje primjerene resurse.Pokazuje kvalitetu i kontinuirano poboljanje.Komunicira uinkovito.Prua na riziku utemeljeno uvjerenje.Pronicljiva je, proaktivna i usmjerena na budunost.Promovira unapreenja u organizaciji. 1.4 Shall respect and contribute to the legitimate and ethical objectives of the organisation. This rule means that internal auditors should only take on assignments that they are qualified to do. The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. Introduction to the Code of Ethics Auditor Role & Responsibilities | What is an Auditor in Accounting? We and our partners use data for Personalised ads and content, ad and content measurement, audience insights and product development. It describes the minimum requirements for conduct, and behavioral expectations rather than specific activities. Este poziionat corespunztor n cadrul organizaiei i dispune de resurse adecvate.Demonstreaz calitate i mbuntire continu.Comunic eficient.Furnizeaz asigurare bazat pe risc.Are o cunoatere detaliat, este proactiv i orientat ctre viitor.Promoveaz mbuntirea organizaional. 1.1. The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgement. Internal auditors must contribute to and respect the ethical and legitimate objectives of the organization. The Core Principles, above all, define tangible internal audit effectiveness. 88 lessons Computer Assisted Audit Techniques Uses & Advantages | What are CAATs? Prinsip Pokok Praktik Profesional Audit Internal. Is appropriately positioned and adequately resourced. 4. Internal auditors are expected to apply and uphold the following principles: The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. Campus Box 1050 Internal auditors: 1.1 Shall perform their work with honesty, diligence and responsibility. To do their jobs correctly, auditors often need access to sensitive and confidential information. Denetimde Mesleki Uygulamalar iin Ana Prensipler. The third rule goes on to say that internal auditors must disclose all material information that could reasonably affect or appear to affect their judgment. Principii Fundamentale pentru Practica Profesional a Auditului Intern. The professional activities should be avoided from any conflict of interest to personal benefit. If an internal auditor violates any of the principles in the code, they may be subject to disciplinary action by the IIA. succeed. Siseaudiitori kutsetegevuse alusphimtted. This participation includes those activities or relationships that may be in conflict with the interests of the organisation. The four typical common Internal Auditor codes of Ethics provided by IIA are Integrity, Objectivity, Confidentiality, and Competency. The Institute of Internal Auditors (IIA) is the international governing association dedicated to the profession of internal auditing. in Comparative History of Ideas from the University of Washington. Code of Ethics Members of IIA Singapore are required to declare that they abide by IIA Global's Code of Ethics and IIA Singapore's By-Laws. Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services. succeed. The Standards were last updated on 1 January 2017. I feel like its a lifeline. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organizations operations. Code of ethics The internal audit profession is founded on the trust placed in its objective assurance about risk management, control, and governance. I feel like its a lifeline. The International Standards is an authoritative set of guidance consisting of statements of basic requirements for the practice of internal audit and interpretations that clarify terms or concepts within those statements. These principles are known as integrity, objectivity, confidentiality, and competence. The Code of Ethics provides guidance to internal auditors serving others. In an effort to strengthen corporate governance processes and practices, IIA Singapore (IIAS) has adopted a Whistle Blowing Policy to provide a means through which IIAS members, employees or members of the public could, in good faith, report any activity that infringes on the IIAS' code of ethics, By-Laws or violates the law so that IIAS may take the relevant action. Sometimes this information can be so sensitive that it could be used to significantly harm the organization or individuals if it were to fall into the wrong hands. The four typical common Internal Auditor codes of Ethics provided by IIA are Integrity, Objectivity, Confidentiality, and Competency. Plus, get practice tests, quizzes, and personalized coaching to help you Breach of this ethic might be discipline in many ways. The mandatory elements of the IPPF, which are explored in more depth below, are: Definition of internal auditingCore principlesCode of ethicsInternational Standards. An example of data being processed may be a unique identifier stored in a cookie. Auditors are typically entrusted with extremely sensitive and confidential information. All other trademarks and copyrights are the property of their respective owners. Principi Fondamentali per la Pratica Professionale dell'Internal AuditingAgire con manifesta integrit.Dimostrare competenza e diligenza professionale.Mantenere obiettivit ed indipendenza di giudizio (libera da indebiti condizionamenti).Operare in coerenza con le strategie, gli obiettivi e i rischi dell'organizzazione.Avere un appropriato posizionamento organizzativo e risorse adeguate al ruolo.Dimostrare elevati standard qualitativi ed essere orientati al miglioramento continuo.Comunicare con efficacia.Fornire una risk based assurance.Operare con un approccio propositivo, proattivo e lungimirante.Favorire il miglioramento dell'organizzazione. 3.1. relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments. Weve designed Core Principles to help make sure youre always aligned and future-focused. These standards are important in order to maintain the trust and confidence of those who rely on the work of internal auditors. The IIA Code of Ethics differs from simple internal auditing in that it contains specific principles that guide the conduct of internal auditors. Copyright 2023 The Institute of Internal Auditors. TheCode of Ethicsisauthoritative guidancefor the internal audit profession from the Global Institute of Internal Auditors. 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. The objectivity principle is the second principle listed in the IIA Code of Ethics and centers around avoiding conflicts of interest and maintaining objectivity in all aspects of their work. Residual Risk vs. Siseaudiitor nitab les ausust.Siseaudiitor tegutseb pdevalt ja nutava kutsealase hoolsusega.Siseaudiitor on objektiivne ja ei lase end sobimatult mjutada (on sltumatu).Siseaudiitor juhindub organisatsiooni strateegiatest, eesmrkidest ja riskidest.Siseaudiitoril on asjakohane positsioon organisatsioonis ja piisavad ressursid.Siseaudiitor teeb oma td hsti ja seda pidevalt tiustades.Siseaudiitor suhtleb mjusalt.Siseaudiitor annab riskiphist kindlust.Siseaudiitor tegutseb lbingelikult, ennetavalt ning vaatega tulevikku.Siseaudiitor aitab kaasa organisatsiooni tiustamisele. . . (). , . . . . . , . . Promicati kvalitet i kontinuiran napredak.Efektivno komunicirati.Pruati uvjeravanje temeljeno na riziku.Biti pronicljiv, proaktivan i usmjeren na budunost.Poticati napredak organizacije. Chartered Institute of Internal Auditors 2023. Code of Ethics International Standards for the Professional Practice of Internal Auditing Recommended Guidance Recommended guidance is endorsed by The IIA through a formal approval process. All rights reserved. Position Papers set out the position of IIA Global in relation to a number of topics, including Fraud and Internal Audit and Internal Audit's role in Corporate Governance. Demonstrates quality and continuous improvement. The second rule of objectivity says that internal auditors must not accept any gifts, things of value, or perceived compensations that could impair their objectivity. The final rule informs internal auditors that they must continuously develop, maintain, and update their skills and professional knowledge related to their work. Each section contains one or more principles that internal auditors must adhere to. It describes practices for effective implementation of The IIA's Core Principles, Definition of Internal Auditing, Code of Ethics, and Standards. As a member, you'll also get unlimited access to over 88,000 What is Internal Audit Department? The structure of the Standards is divided between attribute and performance standards: The IPPF also includes guidanceto help internal auditors implement the Standards and apply best practice to all internal audit work. 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. Aligns with the strategies, objectives, and risks of the organization. They should not take on work that is outside of their scope of knowledge or expertise. Is objective and free from undue influence (independent). The Institute of Internal Auditors (IIA) is an organization that sets the standards for the internal audit community and that grants many of the certifications related to internal auditing. It should avoid any activities that are biased and impair both shareholders and the company. Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organization. Zeigt Rechtschaffenheit.Zeigt Sachkunde und berufsbliche Sorgfalt.Ist objektiv und frei von ungebhrlichem Einfluss (unabhngig).Richtet sich an Strategien, Zielen und Risiken der Organisation aus.Ist geeignet positioniert und mit angemessenen Mitteln ausgestattet.Zeigt Qualitt und kontinuierliche Verbesserung.Kommuniziert wirksam.Erbringt risikoorientierte Prfungsleistungen.Ist aufschlussreich, proaktiv und zukunftsorientiert.Frdert organisatorische Verbesserungen. Internal auditors are expected to apply and uphold the following principles: The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. When it comes to objectivity, the IIA's statement is all about 'a balanced assessment of all the relevant circumstances' after they practice 'the highest level of professional objectivity in gathering, evaluating, and communicating information.' Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. Objectivity Drst ve faziletli davranr.Yetkinlik ve profesyonel zen sergiler.Objektiftir ve etki altnda kalmaz (bamszdr)Kurumun stratejileri, hedefleri ve riskleri ile uyumludur.Uygun olarak konumlandrlmtr ve yeterli kaynaa sahiptir.Kalite ve srekli geliimi esas alr.Etkili bir ekilde iletiim kurar.Risk-bazl gvence salar.grl, proaktif ve gelecek odakldr.Kurumsal geliimi tevik eder. He has a B.A. And Why Is It Importance? The first rule of competency says that internal auditors must only perform work that ''for which they have the necessary knowledge, skills, and experience.'' Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so. Get unlimited access to over 88,000 lessons. 4.3. Mailing Address:Post Office Box 2001 University StationThibodaux, LA 70310, Phone:985.448.4053Fax:985.449.7082E-mail:[email protected]. Is insightful, proactive, and future-focused. The purpose of the . The mission for internal auditing is toenhance and protect organisational value by providing risk-based and objective assurance, advice and insight. 88 lessons Internal auditors must make any necessary disclosures and abide by the law. Iekj audita profesionls prakses pamatprincipi. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review. Enrolling in a course lets you earn progress by passing quizzes and exams. Snir heilindi.Snir frni og tilhlilega fagmennsku.Er hlutlg og ekki undir tilhlilegum hrifum (sjlfst).Tekur mi af stefnu, markmium og httu fyrirtkis, stofnunar ea flagasamtaka.Hefur vieigandi stu skipuriti og fullngjandi rri.Snir verki gi og stugar rbtur.Milar upplsingum skilvirkan htt.Veitir httumiaa stafestingu.Br yfir innsi, frumkvi og framsni.Stular a umbtastarfi hj fyrirtkum, stofnunum og flagasamtkum. Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating, information about the activity or process being examined. We and our partners use cookies to Store and/or access information on a device. The importance of the internal audit code of ethics is not just to make sure that internal audit professionals conduct ethical behavior, but these codes also help to make sure that the services being offered to the organization are really added value to the success of those organizations. Its place in the new IPPF is deliberate, demonstrating how practitioners should leverage the entire framework to facilitate their ability to achieve the Mission: To enhance and protect organizational value by providing risk-based and objective assurance, advice, and insight. It is part of the International Professional Practices Framework. Internal auditors: Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services. Werely on a framework of principles and standards to help usachieve this theInternational Professional Practices Framework. Internal auditors must perform their work with diligence, responsibility, and honesty. Intern auditor requires to keep confidential information that they access. It has the chance to access any kind of sensitive information about the company. I. The code of ethics provides principles and rules of conduct relating to integrity, objectivity, confidentiality and competency. The Institutes Board of Directors adopted the most recent version of the IIAs Code of Ethics in February 2019. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes. They collectively address internal auditing's approach, methodologies, and consideration, but do not detail processes or procedures. to the legitimate and ethical objectives of the organization. Residual Risk vs. Th hin tnh chnh trc.Th hin nng lc chuyn mn v thn trng ngh nghip ng mc. The IIA plays an important role in the development of the internal audit profession and the development of internal audit standards. Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so. Rules of Conduct. All content and images 2023 Nicholls State University. Its main objective is to promote the ethical activities that perform by organizations or individuals which provide internal audit services. Process for Disposition of Ethical Violation, Complaint of Alleged Violation of The IIA Code of Ethics Form. Chapel Hill, NC 27599-1050 Member of the University of Louisiana System. This can happen in many ways, such as the existence of a pre-existing relationship between the auditor and the client, or if a client has offered the auditor a bribe. Who is the Nicholls Designated Ethics Liaison? Rules of Conduct Internal auditors: 1.1. 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CODE OF ETHICS The Code of Ethics states the principles and expectations governing the behavior of individuals and organizations in the conduct of internal auditing. The IIA Code of Ethics has two sections: the principles and their corresponding rules of conduct. Darboties vienoti.Uzskatmi izrdt kompetenci un piencgu profesionlo rpbu.Bt objektvam un brvam no ietekmes (neatkargam).Darboties saska ar organizcijas stratijm, mriem un riskiem.Bt piencgi poziciontam un nodrointam ar atbilstoiem resursiem.Nodroint darba kvalitti un neprtraukti pilnveidoties.Bt efektvam sazi.Nodroint uz riskiem balsttu prliecbu.Bt vrgam, tlredzgam un uz nkotni orienttam.Sekmt organizcijas darbbas pilnveidoanos. Applicability and Enforcement of the Code of Ethics, Managements Responsibility & Internal Controls, Report Fraud to the Office of Internal Audit, Report Fraud to Louisiana Legislative Auditor. without appropriate authority unless there is a legal or professional obligation to do so. However, if you are not a member of IIA, but you are working in the internal audit roles of an organization, you are recommended to follow this ethic. The first is that internal auditors must be 'prudent' with the information they gain, and the second is that it's critical that internal auditors don't use that information for their own benefit. The internal Auditor code of ethics is the framework or guidance that sets out the minimum requirement for the internal audit profession to follow in order to maintain and promote the professional activities as we as adding value to the organization that internal audit services are being offered. The fact that a particular conduct is not mentioned in the Rules of Conduct does not prevent it from being unacceptable or discreditable, and therefore, the member liable to disciplinary action. Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors: Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so. izkazuje neoporenostizkazuje strokovnost in potrebno poklicno skrbnostje nepristranski in brez nedopustnega vplivanja (neodvisen)je usklajena s strategijami, cilji in tveganji organizacijeima primerno mesto v organizaciji in ustrezne vireizkazuje kakovost in nenehno izboljevanjeuinkovito komuniciradajejo zagotovila na podlagi ocene tveganjizkazujejo prodornost, proaktivnost in usmerjenost v prihodnostspodbujajo izboljave v organizaciji. Objectivity is very important and the quality of audit works is highly dependent on this point. 2.1. Substantive Procedures in Auditing: Definition & Explanation, Introduction to Financial Accounting: Certificate Program, TECEP Security Analysis & Portfolio Management: Study Guide & Test Prep, Hospitality 306: Revenue Generation for Hospitality, UExcel Financial Accounting: Study Guide & Test Prep, Certified Quality Auditor (CQA): Exam Prep & Study Guide, CPA Subtest II - Business Environment & Concepts (BEC): Study Guide & Practice, Praxis Core Academic Skills for Educators: Reading (5713) Prep, Praxis Core Academic Skills for Educators - Writing (5723): Study Guide & Practice, Praxis Social Studies: Content Knowledge (5081) Prep, Praxis English Language Arts: Content Knowledge (5038) Prep, Create an account to start this course today. Shall perform internal audit services in accordance with the International Standards for the Professional Practice of Internal Auditing. Assurance Services Types & Example | What are Assurance Services? Integrity. This could have a negative impact on the organization's bottom line, as well as the reputation of the auditor. Therefore, Internal Audit is not allowing to spread of that information to the third party without consensus from the owner. This forms the 'recommended' element of the framework. When all Principles are present and operating cohesively, internal audit function achieves maximum efficiency. (). Shall perform their work with honesty, diligence, and responsibility. lessons in math, English, science, history, and more. Internal auditors: 3.1 Shall be prudent in the use and protection of information acquired in the course of their duties. THE CODE IIA-P, being a Chapter of The Institute of Internal Auditors, Inc. (IIA), upholds the IIA's core ethical principles - integrity, objectivity, confidentiality and competency - embodied in its Code of Ethics, applied in the areas of Organizational Responsibility, Service to Members and Ethical Leadership. Computer Assisted Audit Techniques Uses & Advantages | What are CAATs? Internal Audit Overview & Examples | What is an Internal Audit? A final requirement listed in the IIA Code of Ethics is the importance of competency. Lastly, it is important to maintain high ethical standards in auditing because the profession is regulated by government agencies. When considering the question of why ethics is important in auditing, it is important to understand that auditing is a profession that requires a high level of trust. Internal Auditors should perform their professional activities in accordance with applicable law and regulation. This is the full text of the Institute'sCode of Ethics. Shall perform internal auditing services in accordance with the. Internal code of ethics issued by IIA and applicable to be followed by individuals or organizations that offer internal audit services. This participation includes those activities or relationships that may be in conflict with the interests of the organization. 3.2. I highly recommend you use this site! copyright 2003-2023 Study.com. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under. If such a request happens, an internal audit should reject the principle of integrity. Douglas has two master's degrees (MPA & MBA) and a PhD in Higher Education Administration. The core principles articulate internal audit effectiveness and they should all be present and operating effectively. This Code of Ethics applies to both entities and individuals that perform internal audit services. During its work, the internal auditor might be requested to perform or not to perform certain activities not comply with its professional work. Is objective and free from undue influence (independent). Substantive Procedures in Auditing: Definition & Explanation, Introduction to Financial Accounting: Certificate Program, TECEP Security Analysis & Portfolio Management: Study Guide & Test Prep, Hospitality 306: Revenue Generation for Hospitality, UExcel Financial Accounting: Study Guide & Test Prep, Certified Quality Auditor (CQA): Exam Prep & Study Guide, CPA Subtest II - Business Environment & Concepts (BEC): Study Guide & Practice, Praxis Core Academic Skills for Educators: Reading (5713) Prep, Praxis Core Academic Skills for Educators - Writing (5723): Study Guide & Practice, Praxis Social Studies: Content Knowledge (5081) Prep, Praxis English Language Arts: Content Knowledge (5038) Prep, Create an account to start this course today. Shall respect and contribute to the legitimate and ethical objectives of the organization. If an auditor were to violate the ethical standards of the profession, they could be subject to disciplinary action from these agencies. Working Scholars Bringing Tuition-Free College to the Community. 4.3 Shall continually improve their proficiency and the effectiveness and quality of their services. Internal Audit Har integritet.Har kompetens och professionellt omdme.r objektiv och fri frn otillbrlig pverkan (oberoende).Arbetar i linje med organisationens strategier, ml och risker.Har rtt placering i organisationen och har tillrckliga resurser.Levererar med kvalitet och stndiga frbttringarKommunicerar effektivt.Tillhandahller riskbaserad frskran.r insiktsfull, proaktiv och framtsiktande.Frmjar organisatorisk frbttring. It describes the minimum requirements for conduct, and behavioral expectations rather than specific activities. IIA International Professional Practices Framework | Standards & Overview, CoCo Internal Control Framework: Definition & Key Concepts, COSO's Internal Control Framework | Objective, Coverage, and Activities. Ethics are important in auditing because since the profession requires a high level of trust, an auditor's opinion can have a significant impact on the well-being of an organization. All rights reserved. The Sarbanes-Oxley Act: Summary & Purpose | What is The SOX? As internal auditor requires to review operation and compliance with applicable law, they are required to have knowledge in those areas. Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services. When stakeholders see that an auditor has issued a report or opinion about an organization, they must be able to trust that the auditor was honest and diligent in their assessment. Internal auditors are expected to apply and uphold the following principles from The Institute of Internal Auditors. Recalculation & Reperformance in Audit & Non-Audit Engagements, How to Conduct the Opening Meeting of an Audit, Internal Audit Control | Types, Objectives & Components, Audit Plan Template & Examples | How to Write an Audit Plan. . , . . The IIA Code of Ethics states the principles and expectations governing the behavior of individuals and organizations in the conduct of internal auditing. IT Audit System & Process | What is an IT Audit? The internal audit profession is founded on the trust placed in its objective assurance about risk management, control, and governance. Principios fundamentales para la prctica profesional de la auditora interna. Principle Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.

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