Audits are conducted in accordance with professional auditing standards promulgated in the Institute of Internal Auditors (IIA), International Standards for the Professional Practice of Internal Auditing.
Internal Audit is subject to the IIA Quality Assurance and Improvement Program, which is an independent evaluation of our conformance with the Definition of Internal Auditing and the International Standards and an evaluation of whether internal auditors apply the Code of Ethics. The program also assesses the efficiency and effectiveness of the internal audit activity and identifies opportunities for improvement.
Internal Auditors are responsible for conducting themselves so that their integrity, objectivity, confidentiality and competency are not open to question. Standards of professional behavior are based upon the Code of Ethics of the Institute of Internal Auditors.