Requirement Details
This domain replaces The IIA’s former Code of Ethics and outlines the behavioral expectations for professional internal auditors. It encompasses individual objectivity and independence requirements, due professional care standards, competency requirements, and confidentiality protocols. The domain establishes comprehensive ethical guidelines that internal auditors must follow, including integrity principles, objectivity in assessment, confidential information handling, and competent service delivery. It addresses conflicts of interest, professional skepticism, and the responsibility to report unethical behavior. The standards require continuous professional development and adherence to the highest ethical standards in all professional activities.