Integrity, Confidentiality and Professional Behavior of Internal Auditors
Integrity
According to The Institute of Internal Auditors (IIA), "The integrity of internal auditors established trust and thus provides the basis for reliance on their judgement". IIA further added that to be integrity, internal auditors: * Shall perform their work with honestly, diligence, and responsibility. * Shall observe the law and make disclosures expected by the law and the profession. * Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession * Shall respect and contribute to the legitimate and ethical objectives of the organization.
According to the 2009 Global Integrity Survey conducted by Compliance Week and Integrity Interactive, polled more than 150 ethics and compliance executives at global companies worldwide. The survey shown that nearly two-third (64 percent) of respondents use risk assessment specifically to review their integrity risks and to modify their programs as necessary. It also shown that 57 percent said their internal auditors have periodically audit their integrity programs and functions. Besides that, the survey shown that nearly 80 percent of respondents commented they use the internal audit function to some extent. Melissa Klein Aguilar (2009) further added that internal audit departments play an important role in ensuring the effectiveness of the company's integrity function. IIA do also issue a guidance says that internal auditors should "evaluate the design, implementation, and effectiveness of the organization's ethics-related objectives, programs, and activities."
Confidentiality
According to Institute of Internal Auditors (IIA), confidentiality is one of the four principles that internal auditors are expected to apply and uphold. IIA further explain that under confidentiality's principle, internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is
According to The Institute of Internal Auditors (IIA), "The integrity of internal auditors established trust and thus provides the basis for reliance on their judgement". IIA further added that to be integrity, internal auditors: * Shall perform their work with honestly, diligence, and responsibility. * Shall observe the law and make disclosures expected by the law and the profession. * Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession * Shall respect and contribute to the legitimate and ethical objectives of the organization.
According to the 2009 Global Integrity Survey conducted by Compliance Week and Integrity Interactive, polled more than 150 ethics and compliance executives at global companies worldwide. The survey shown that nearly two-third (64 percent) of respondents use risk assessment specifically to review their integrity risks and to modify their programs as necessary. It also shown that 57 percent said their internal auditors have periodically audit their integrity programs and functions. Besides that, the survey shown that nearly 80 percent of respondents commented they use the internal audit function to some extent. Melissa Klein Aguilar (2009) further added that internal audit departments play an important role in ensuring the effectiveness of the company's integrity function. IIA do also issue a guidance says that internal auditors should "evaluate the design, implementation, and effectiveness of the organization's ethics-related objectives, programs, and activities."
Confidentiality
According to Institute of Internal Auditors (IIA), confidentiality is one of the four principles that internal auditors are expected to apply and uphold. IIA further explain that under confidentiality's principle, internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is