Code of Ethics
All members are required to abide by the IIA’s
Professional standards 2006
. The IIA has adopted disciplinary procedures which will be followed where a member of the IIA is alleged to have committed an act in violation of the Code of Ethics or the IIA’s Articles of Association.
A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance. The purpose of the Institute's Code of Ethics is to promote an ethical culture in the profession of internal auditing. The Code comprises Principles that are relevant to the profession and practice of internal auditing and Rules of Conduct that describe behavioural norms expected of internal auditors.
The Code of Ethics applies to both individuals and entities that provide internal auditing services. A Disciplinary Committee of the Institute is responsible for receiving, interpreting and investigating any allegations of breaches of the Code of Ethics and for making recommendations to Council on any action to be taken. Any member may be censured or suspended or expelled from membership for cause as provided by the disciplinary procedures laid down by the Council.
If you wish to make a complaint against an Institute member, you should do so, in writing to the Company Secretary. Your complaint will be acknowledged within five working days and dealt with in accordance with our disciplinary procedures. Please contact:
The Company Secretary
IIA – UK and Ireland
13 Abbeville Mews
88 Clapham Park Road
London
SW4 7BX
T +44 (0) 20 7498 0101
F +44 (0) 20 7978 2492
E kirsty@sempleassociates.co.uk