Global Internal Audit Standards 2025 : Domain II-Ethics and Professionalism
Автор: Unpack Auditing
Загружено: 2025-02-19
Просмотров: 1015
In this video we go through an overview of the Global Internal audit standards: Domain II-Ethics and Professionalism issued by the Institute of Internal Auditors.
The following are covered:
1. Principle 1 Demonstrate Integrity
Standard 1.1 Honesty and Professional Courage
Standard 1.2 Organization’s Ethical Expectations
Standard 1.3 Legal and Ethical Behavior
Standard 2.1 Individual Objectivity
2. Principle 2 Maintain Objectivity
Standard 2.1 Individual Objectivity
Standard 2.2 Safeguarding Objectivity
Standard 2.3 Disclosing Impairments to Objectivity
3. Principle 3 Demonstrate Competency
Standard 3.1 Competency
Standard 3.2 Continuing Professional Development
4. Principle 4 Exercise Due Professional Care
Standard 4.1 Conformance with the Global Internal Audit Standards
Standard 4.2 Due Professional Care
Standard 4.3 Professional Skepticism
5.Principle 5 Maintain Confidentiality
Standard 5.1 Use of Information
Standard 5.2 Protection of Information
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Credit : IIA , Lise Botha
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