Professional Ethics
HC-6.5.20
Internal auditors must act with integrity. Integrity includes, being straightforward, honest and truthful.
Added: April 2018HC-6.5.21
Internal auditors must respect the confidentiality of information acquired in the course of their duties. They must not use that information (particularly 'confidential information' as defined in Article 116 of the CBB Law) for personal gain or malicious action and must be diligent in the protection of information acquired.
Added: April 2018HC-6.5.22
The head of the internal audit function and all internal auditors must avoid conflicts of interest (see Section HC-2.3). Internally recruited internal auditors must not engage in auditing activities for which they have had previous responsibility before a one year "cooling off" period has elapsed.
Added: April 2018HC-6.5.23
Internal auditors must adhere to the code of ethics of both the bank and The Institute of Internal Auditors (see Section HC-2.2).
Added: April 2018
