Principles

Internal Audit staff is responsible for conducting themselves so that their integrity, objectivity, confidentiality, and competency are not open to question. Standards of professional behavior based upon the Code of Ethics of the Institute of Internal Auditors require internal auditors to:

• Exercise honesty, objectivity and diligence in the performance of their duties and responsibilities.
• Not knowingly be a party to illegal or improper activities.
• Refrain from entering into any activity that may be in conflict with the interest of the University or that would prejudice their ability to objectively carry out their duties.
• Decline to accept anything that may impair or be presumed to impair their professional judgment.
• Be prudent in the use of information acquired in the course of their duties and not use confidential information for any personal gain or in a manner that knowingly would be detrimental to the welfare of the University.
• Use reasonable care to obtain sufficient factual evidence to support the conclusions drawn.
• In reporting, disclose such material facts known to them which, if not disclosed, could distort the report of the results of operations under review or conceal an unlawful practice.
• Engage only in those projects which they have the necessary knowledge, skill and experience.
• Continue to strive for improvement in the proficiency and effectiveness of their service.