Professionals belong to Professional bodies. Each of these Professional bodies have specific standards to be adhered to. The internal auditors /auditors have to adhere to ethical principles which are:
Each of the above principle includes the rules of how one has to conduct him when he performs an audit task. For example, integrity includes honesty, diligence, responsibility, observing the law, not to engage in acts that discredit the Professional body or an organization.
What I realized is that these principles should not only be applicable to Professional individuals but to all human kind.
An organization too, should have an ethical framework which its members have to adhere to.