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Public Service Ethics

For further reading please refer to:

  1. Public Officers Ethics Act, 2003
  2. University of Nairobi Staff Hand Book

Internal Auditors Code of Conduct and Ethics (Download)


The purpose of this Code of Conduct & Ethics is to promote an ethical culture in the Internal Audit Department of the University Of Nairobi.

This Code of conduct comprise of:

  1. Principles that are relevant to the profession and practice of internal auditing;
  2. Rules of Conduct that describe behavior norms expected of internal auditors.

Applicability and Enforcement

This Code of Ethics applies to all members of The Internal Audit Department of The University of Nairobi, who provide internal auditing services.


Internal auditors are expected to apply and uphold the following principles:

  • Integrity

The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment. It also requires auditors to observe the principles of independence, objectivity, standards of professional conduct, and absolute honesty in their work.

  • Objectivity

Auditors must exhibit the highest level of professional objectivity in gathering, evaluating and communicating information about the audit activities. They must make a balanced assessment of all the relevant circumstances and are not to be unduly influenced by their own interests or by others when forming judgments. It is essential that auditors are independent and impartial, not only in fact but also in appearance.

  • Confidentiality

Auditors must respect the value and ownership of information they receive during an audit and shall not disclose information to any third party, orally or in writing, without appropriate authority, and unless there is a legal or professional obligation to do so.

  • Competency

Internal auditors must apply the knowledge, skills, and experience needed in the performance of internal auditing services.

Rules of Conduct

1. Integrity

Internal auditors:

1.1.      Shall perform their work with honesty, diligence, and responsibility.

1.2.      Shall observe the law and make disclosures expected by the law and the profession.

1.3.      Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the University Of Nairobi.

1.4.      Shall respect and contribute to the legitimate and ethical objectives of the University Of Nairobi.

2. Objectivity

Internal auditors:

2.1.      Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the The University Of Nairobi.

2.2       Shall disclose to their seniors any personal or perceived conflict of interest that may impare his/her objectivity during an audit. This disclosure shall include existing relationship between the Auditor and Auditee.

2.3       Shall Protect their independence and not accept any gifts of gratuities which could influence, compromise or threaten the ability of the auditor to act and be seen to be acting independently

2.4       Shall disclose to their seniors all material facts known to them that, if not disclosed, may distort the reporting of activities under review.

3. Confidentiality

Internal auditors:

3.1       Shall maintain the confidentiality of information received during the course of their work

3.1       Shall be prudent in the use and protection of information acquired in the course of their duties.

3.2       Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the University Of Nairobi.

4. Competency

Internal auditors:

4.1.      Shall engage only in those services for which they have the necessary knowledge, skills, and experience.

4.2       Be consistent and accurate in their evaluations of data obtained through documentation, interviews and observation

4.3       Shall continually improve their proficiency and the effectiveness and quality of their services.

4.4       Conduct themselves with the utmost of professionalism and without bias or prejudice at all times when conducting audits.

4.5       Shall Commit to honest, thorough and straightforward communication in the performance of audit activities;

Auditor Infraction and Disciplinary Process

The Code of Conduct & Ethics shall be the accepted practices that surround the auditor during the audit process. Violations of this Code shall be considered serious in nature, and may result in disciplinary action against the staff concerned.