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The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of internal auditing. 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.

Click below to view the Code of Ethics in different languages.

Tools and Resources

Click here for ethics-related practice advisories, reports, articles, books, surveys and Web sites.

Discussion Group

Exchange concerns, ideas, and information with auditors around the world. Post ethics questions for others to comment, or discuss ethics issues in the Ethics section of the General Discussion Group.


Inquiries can be sent to:

The Institute of Internal Auditors
Ethics Committee
Knowledge Management
247 Maitland Avenue
Altamonte Springs, Florida 32701-4201


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