2. Objectivity

Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.

Rules of Conduct

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 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.

A Great Place To Start. Invest in Columbia State.

1665 Hampshire Pike, Columbia TN 38401 | 931-540-2722
Content © 1996-2013 Columbia State - All Rights Reserved. Columbia State Community College, a Tennessee Board of Regents institution, is an equal opportunity, affirmative action institution.