Members, volunteers, Board of Trustees & Officers and employees of IIA Philippines (IIAP) are expected to abide by IIA Global’s Code of Ethics and IIAP Guiding Principles/Code of Ethics and Conflict Of Interest Policy. Disciplinary procedures will be enforced, as appropriate and applicable, if members, volunteers, Board of Trustees & Officers and employees fall short of the Code.
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.
- OBJECTIVITY – Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. 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.
- CONFIDENTIALITY – 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.
- COMPETENCY – Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.