Chapter 2 Code Of Ethics Flashcards

1
Q

What is the principles relevant to the profession and practice of internal auditing?

A

Integrity

Objectivity

Confidentiality

Compentency

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2
Q

What is expected of internal auditors in terms of INTEGRITY?

A
  1. Perform their work with HONESTY, DILIGENCE and RESPONSIBILITY
  2. Observe the law and make disclosures expected by the law and the profession
  3. Not be part of ILLEGAL ACTIVITY or engage in acts that are DISCREDITABLE to the profession
  4. Respect and contribute to the legitimate and ethical objectives
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