Introduction
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:
- Principles that are relevant to the profession and practice of internal auditing;
- 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.
Principles
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.
