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Ethics

AASG applies the code of Ethics as stated by the Institute of Internal Auditors (IIA). The purpose of code is to promote an ethical culture in the profession of internal auditing.

"Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes."

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;
  • 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; and
  • Competency - Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services.

The complete Code of Ethics can be found on theIIA website.


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