Demonstrate Integrity: Internal auditors shall perform work with honesty, diligence and responsibility;
Maintain Objectivity: Shall not participate in or accept anything that may impair their unbiased assessment and professional judgment.
Demonstrate Competency: Shall perform internal audit as per ISPPIA and continually improve their proficiency and the effectiveness and quality of their services.
Exercise due professional care: Shall work in conformance with the Global Internal Audit Standards and apply the professional skepticism.
Maintain Confidentiality: Shall be prudent in the use and protection of information and not use information for any personal gain or in any manner.
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