Governance & compliance
Code of Ethics
Under the IPPF 2017, the Code of Ethics was a separate document setting out integrity, objectivity, confidentiality and competence as core values. In the Global Internal Audit Standards (GIAS) 2024 that standalone document no longer exists: the expectations for conduct are an integral part of the Standards, principally Domain II (Ethics and Professionalism). The Standards apply to the internal audit function and to individual internal auditors, including the head of the function. That head is responsible for the implementation of, and conformance with, all principles and standards by the function; individual auditors are responsible for the principles and standards relevant to their own role.
Source: IIA GIAS 2024