Code of Ethics for Internal Auditors Harmonised with the International Standards for Internal Audit

George Calota
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George Calota: The Central Unit for Harmonizing the Internal Audit from Romania, The Ministry of Economy and Finance, Romania

Annals of the University of Petrosani, Economics, 2008, vol. 8, issue 1, 41-48

Abstract: The Code of Ethics is binding for the internal auditor profession, since, at the end of the internal audit activity, the internal auditors, based on the tests and analyses carried out, express their opinion on the quality of the internal control system of the audited activity. The Code of Ethics stipulates four fundamental principles, as follows: integrity, constitutes the base for the trust granted to internal auditors; objectivity, directly related to independence; confidentiality, absolutely necessary, except for certain situations stipulated by law; competence, which implies ongoing updating of theoretical and practical knowledge

Keywords: internal audit; code of ethics; integrity; objectivity; confidentiality; competence (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:8:i:1:y:2008:p:41-48

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