Code of Ethics — Principles
Employees are expected to apply and uphold the following
principles:
Integrity
The integrity of Employees
establishes trust and thus provides the basis for reliance on their judgment.
Objectivity
Employees exhibit the
highest level of professional objectivity in gathering, evaluating, and
communicating information about the activity or process being examined. Employees
make a balanced assessment of all the relevant circumstances and are not unduly
influenced by their own interests or by others in forming judgments.
Confidentiality
Employees respect the value
and ownership of information they receive and do not disclose information
without appropriate authority unless there is a legal or professional
obligation to do so.
Competency
Employees apply the
knowledge, skills, and experience needed in the performance of duties services.
Rules of Conduct
1. Integrity
Employees:
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 and the organization.
1.4. Shall respect and
contribute to the legitimate and ethical objectives of the organization.
2. Objectivity
Employees:
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 organization.
2.2. Shall not accept
anything that may impair or be presumed to impair their professional judgment.
2.3. Shall disclose all
material facts known to them that, if not disclosed, may distort the reporting
of activities under review.
3. Confidentiality
Employees:
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
organization.
4. Competency
Employees:
4.1. Shall engage only in
those services for which they have the necessary knowledge, skills, and
experience.
4.2. Shall perform duties
services in accordance with the International Standards for the Professional
Practice of Duties (Standards).
4.3. Shall continually
improve their proficiency and the effectiveness and quality of their services.
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