D.8 Personal Conduct, Objectivity, and Confidentiality
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In the promotion of an ethical culture in the Practice Review and Internal Audit activity, all internal auditors are expected to abide by the Institute of Internal Auditors’ Code of Ethics, including the four principles of Integrity, Objectivity, Confidentiality, and Competency as set out in the Code. PRIA also abides to the Office of the Auditor General of Canada's (Office) Code of Values, Ethics and Professional Conduct.
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In addition, the following guidelines are established regarding personal conduct and objectivity, and the confidentiality of internal audit or business information acquired through internal audit assignments.
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As a member of the PRIA team, internal auditing staff are to conduct themselves in a manner that reflects favorably upon those you represent, exercising professional skill, integrity, maturity of behavior, and tact when working with others.
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In general, internal auditing staff are encouraged to be friendly with all Office employees without affecting their objectivity. As far as possible, they are to take the position of an independent/objective analyst and advisor and avoid the image of policing.
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In the course of their assignments, internal auditing staff will be in contact with personnel at all levels of authority and position. At all times, objectivity in mental attitude is to be maintained. Communication of results from audit efforts should always contain full and unbiased disclosure of all but minor audit observations.
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Much of the work is confidential; therefore, discretion is required on and off the job when discussing current or past audits or the assessments of internal audit clients, processes, or operations. Judgment should be exercised at all times in the security of internal audit work documents, programs, records, and information.
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Never indiscreetly discuss confidential information such as system changes, reduced working hours, or possible personnel layoffs.
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- Last modified:
- 2018-03-02