Code of conduct (Code of Ethics). According to the international standards, professional internal audit jobs. (By the Institute of internal auditors of Thailand).IntroductionThe purpose of the code of conduct is to promote a culture of ethics in the internal audit profession.Internal audit (Internal Auditing) is to provide confidence and counseling is free and impartial in order to add value and improve an organization's operations. Internal audit helps the organization achieve the goal. By evaluating and improving the effectiveness of the risk management process. Control and supervision systems and organized.Code of conduct, it is necessary and appropriate. Professional internal audit which has been entrusted with the duty of confidence example, impartially. In risk management, internal control and corporate governance Code of conduct covering the definition of internal auditing by appending another essence two reasons why.Principles (Principles) concerning professions and internal audit practices.Practices (Rules of Conduct) is a broad internal audit practices. Practice is one thing that can help in the interpretation and application of the principles to the real use and used as guidelines for the ethical conduct of internal audit.Code of conduct (Code of Ethics) and the operational framework for vocational (Professional Practices Framework), as well as a statement by The Institute of Internal Auditors of various (IIA) and the Institute of internal auditors of Thailand (T Srg. 3rd.) is up to the internal auditor with the words "internal auditors" refers to a member of the IIA and the police corporal who receive or obtain professional certificates from the IIA and the police corporal who provide services and internal audit based on the definition of internal auditing.Implementation and enforcement.Code of conduct Practical in both people and organizations that provide internal audit services. Members of the IIA and the police corporal, and those who receive or obtain professional certificates are between IIA and breaches of police corporal. Code of conduct will need to be monitored and operated according to the rules, regulations and management practices of the IIA and the police corporal (By laws and Administrative Guidelines), any action that is not listed in the guidelines (Rules of Conduct) does not mean that it is acceptable or cause members and those who receive or obtain the diploma is between from disciplinary liability.Principles (Principles).Internal Auditors upheld broad and retain the following principles: Honest (Integrity).Integrity of internal auditors establish trust and make the internal auditor's judgment is reliable. Investigation (Objectivity).Internal audit will show the impartial practitioners like to gather, evaluate, and communicate. Information about the activity or process monitoring The internal auditor will assess the related situation. Not to be biased and neutral example, don't let other people influence or bias over the estimate. Confidentiality (Confidentiality).The internal auditor shall respect the right of the value and ownership of information they receive and do not disclose information without appropriate authority unless the law or the accounting profession is defined as anything else. Page capabilities (Competency).The internal auditor will use the knowledge, skills and experience required to perform the internal audit function.Practices (Rules of Conduct). 1. honest (Integrity).The internal auditor must be:1.1 perform their duties with honesty, industrious, and have strong sense of responsibility.1.2 compliance and disclosure according to the laws and professional defined.1.3 does not engage in intentional unlawful activity or actions that might impair the internal audit professional or organization.1.4 respect and support legitimate purpose and ethics of the organization. 2. the investigation (Objectivity).The internal auditor must be:2.1 do not engage in activities or relationships that may threaten or undermine the neutral evaluation. This is not the whole of their investigation, including actions or relationships that conflict with the interests of the organization.2.2 does not accept any compensation that might undermine or threaten the good judgment of the practitioner.2.3 disclosure of all known reality, which, if ignored, may not disclose the results of the audit report to distortion. 3. the secret (Confidentiality).The internal auditor must be:3.1 carefully uses and protects the information between the performance of the duties.3.2 does not use the information obtained to effect personal interests or to any unlawful or contrary to the legitimate purpose and ethics of the organization. 4. duties (Competency).The internal auditor must be:4.1 duties only in the part in which they have knowledge, skills and experience needed for the job.4.2 internal audit performance based The international standard work practice the internal audit profession (International Standards for the Professional Practice of Internal Auditing) is the main.4.3 develop expertise on the effectiveness and quality of continuous service.
การแปล กรุณารอสักครู่..