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.
Conformance with these principles and standards instills trust in the profession of internal auditing, creates an ethical culture within the internal audit function, and provides the basis for reliance on internal auditors’ work and judgment. All internal auditors are required to conform with the standards of ethics and professionalism. If internal auditors are expected to abide by other codes of ethics, behavior, or conduct, such as those of an organization, conformance with The IIA’s principles and standards of ethics and professionalism is still expected. The fact that a particular behavior is not mentioned in these principles and standards does not preclude it from being considered unacceptable or discreditable.
The IIA’s Ethics and Professionalism requirements are Domain II of the Global Internal Audit Standards
The IIA has created a tool that internal auditors can use to acknowledge their understanding and agreement to conform with the Ethics and Professionalism principles and standards.
Download Domain II Acknowledgement Form
Applicability and Enforcement
The requirements in Domain II: Ethics and Professionalism apply to all individuals and functions that perform internal audit services. Candidates for and individuals who hold an active IIA credential must follow additional policy requirements to maintain those credentials in good standing.
For concerns related to violations of the 2017 Code of Ethics (effective until January 8, 2025) or Global Internal Audit Standards, Domain II: Ethics and Professionalism (effective January 9, 2025), find the ethics case procedures here.