Ethics and Professionalism
All internal auditors are required to conform with the standards of ethics and professionalism
Conformance with ethics and professionalism principles and standards:
- Instills trust in the profession of internal auditing.
- Creates an ethical culture within the internal audit function.
- Provides the basis for reliance on internal auditors’ work and judgment.
Ethics CPE requirements
IIA certification holders must earn 2 CPE hours in ethics every year as part of their certification renewal requirements.
Domain II: Ethics and Professionalism
Domain II: Ethics and Professionalism of the Global Internal Audit Standards™:
- Comprises the principles and standards of Ethics and Professionalism.
- Describe the minimum requirements governing the behavior of individuals and functions that perform internal audit services.
- Replaces The IIA’s Code of Ethics, which was a separate element in the 2017 International Professional Practices Framework.
Ethics and professionalism applicability and enforcement
The requirements in Domain II: Ethics and Professionalism apply to all individuals and functions that perform internal audit services.
Other codes of ethics
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.