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Standards & ethics

In order to raise the professionalism of internal auditing in the UK and Ireland, we have developed standards and policies to guide members in their work. We also provide support and resources to help them to understand and apply these standards.

All our members sign up to:

The Chartered Institute of Internal Auditors' Code of Professional Conduct including the Global IIA's Code of Ethics

The International Standards for the Professional Practice of Internal Auditing

The Chartered Institute of Internal Auditors' policy for Continuing Professional Development.

Our priority is to help members to fulfil these requirements; we also have disciplinary procedures in case members fall short of these requirements. 


Code of professional conduct including Code of Ethics

In order to maintain the trust and confidence of the public, members of the Chartered IIA are expected to follow our Code of Professional Conduct.  The purpose of the Code is to provide clear guidance to members on what we expect of their behaviour and ethical conduct.

The Code of Professional Conduct includes the Code of Ethics developed by the Global IIA. It also includes requirements about acting in the public interest, courtesy and respect. 


International Standards for the Professional Practice of Internal Auditing

The International Standards for the Professional Practice of Internal Auditing are developed by the Global IIA and followed by all IIA members throughout the world. 

They include principles and requirements for undertaking professional internal auditing and for evaluating internal audit performance. The Standards apply to individual internal auditors and internal audit functions and heads of internal audit are accountable for the overall conformance with the Standards within their team.

All of our members commit to follow the International Standards when they join.


Continuing professional development

In order to keep up to date and give the best service to their audit clients and stakeholders, our members are expected to improve their knowledge, skills and competencies through continuing professional development (CPD). This is a requirement of the International Standards for the Professional Practice of Internal Auditing.  Every year when members renew their membership they are asked to confirm that they have met these requirements.

Our CPD policy currently requires all voting members, except retired members, to keep records of their CPD activity and to submit these if the Institute asks to see them.


Professional complaints & disciplinary procedures

The institute is committed to promoting and upholding the highest level of professional standards in internal auditing.

We require all our members to follow our Code of Professional Conduct which includes the Code of Ethics and additional requirements of members to behave professionally.

Where a member's behaviour falls short of these standards then another individual may make a complaint to the Chartered IIA.  Complaints will be taken seriously and processed according to our professional complaints and disciplinary procedures (pdf). 

If you wish to make a complaint against a Chartered IIA member, you should complete the professional complaints form (Word doc).