IIA-Australia Factsheet - Ethics and Professionalism

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit

Format

Factsheet

Extract/Description

This Factsheet explains the ethical and professional behaviour requirements of internal auditors.

Key Points

    1. The minimum behavioural expectations of internal auditors are included in Domain II of the GIAS, including the requirement of ‘honesty and professional courage’.
    2. There are various examples of unethical behaviour including two case studies of ethical dilemmas to consider.
    3. There are ways for the CAE to encourage ethics and professionalism within their team.

Relevant Industries

All

Level of Assumed Knowledge

Intermediate

Aligned to Global Internal Audit Standards

Yes