Honesty
The integrity of internal auditors builds trust and thus provides a basis for relying on their judgments.
Objectify
Internal auditors demonstrate the highest level of professional objectivity when collecting, evaluating, and reporting information regarding the process or activity they examine. Internal auditors make a balanced assessment of all relevant circumstances and are not overly influenced by their own or others’ interests.
Security
Internal auditors respect the ownership and value of the information they obtain. Unless a legal and professional obligation exists, it does not disclose information without obtaining the necessary authorization.
Competence
Internal auditors demonstrate the knowledge, skills, and experience required to perform internal audit services.
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