Скачать или смотреть CIA Part 1 Class 3 | Code of Ethics for Internal Auditor | Certified Internal Auditor in Bangla

Today is the CIA Part 1 Class 3. In this video, I will discuss the Code of Ethics for Internal Auditor that means the behaviors and expectations from the Internal auditors in conducting Internal audit services.
The Code of Ethics states the principles and expectations governing the behavior of individuals and organizations in the conduct of internal auditing. It describes the minimum requirements for conduct and behavioral expectations rather than specific activities.

The purpose of The Institute's Code of Ethics is to promote an ethical culture in the profession of internal auditing. Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

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 governance, risk management, and control.

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