The Office of Internal Audit is committed to conducting internal audit services with integrity, objectivity, competency, due professional care, and confidentiality. The Institute of Internal Auditors (IIA) Global Internal Audit Standards™ became effective January 9, 2025. Domain II: Ethics and Professionalism replaces the former IIA Code of Ethics and establishes the ethical and professional expectations applicable to individuals and functions that provide internal audit services.

Principles of Ethics & Professionalism

Principle 1 — Demonstrate Integrity

Internal auditors demonstrate integrity in their work and behavior. This includes honesty, professional courage, adherence to ethical principles, and appropriate action in difficult situations.

  • 1 Honesty and Professional Courage
  • 2 Organization’s Ethical Expectations
  • 3 Legal and Ethical Behavior

Contact Us
Bowles Hall Administration Building, 3rd Floor Room 315, Lorman Campus

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Mailing Address:
1000 ASU Drive, #150
Lorman, MS 39096-7500

Principle 2 — Maintain Objectivity

Internal auditors maintain an impartial and unbiased attitude when performing internal audit services and making professional judgments.

  • 1 Individual Objectivity
  • 2 Safeguarding Objectivity
  • 3 Disclosing Impairments to Objectivity

Principle 3 — Demonstrate Competency

Internal auditors apply the knowledge, skills, and abilities necessary to fulfill their responsibilities and continually develop their professional capabilities.

  • 1 Competency
  • 2 Continuing Professional Development

Principle 4 — Exercise Due Professional Care

Internal auditors apply appropriate care, professional judgment, and professional skepticism when planning and performing internal audit services.

  • 1 Conformance with the Global Internal Audit Standards
  • 2 Due Professional Care
  • 3 Professional Skepticism

Principle 5 — Maintain Confidentiality

Internal auditors appropriately use and protect information obtained in the course of their work and disclose information only when authorized or required by applicable law or professional obligations.

  • 1 Use of Information
  • 2 Protection of Information