{"id":123,"date":"2021-06-23T19:04:08","date_gmt":"2021-06-23T19:04:08","guid":{"rendered":"https:\/\/iamalcornpro.wpengine.com\/internal-audit\/?page_id=123"},"modified":"2026-08-27T09:37:17","modified_gmt":"2026-08-27T14:37:17","slug":"ethics-professionalism","status":"publish","type":"page","link":"https:\/\/www.alcorn.edu\/internal-audit\/ethics-professionalism\/","title":{"rendered":"Ethics &#038; Professionalism"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-background-color:rgba(255,255,255,0);--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-padding-top:40px;--awb-padding-right:40px;--awb-padding-bottom:40px;--awb-padding-left:40px;--awb-bg-color:#ffffff;--awb-bg-color-hover:#ffffff;--awb-bg-size:cover;--awb-border-color:#e9e9e9;--awb-border-bottom:3px;--awb-border-style:solid;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:60px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-builder-row fusion-builder-row-inner fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"--awb-flex-grow:0;--awb-flex-grow-medium:0;--awb-flex-grow-small:0;--awb-flex-shrink:0;--awb-flex-shrink-medium:0;--awb-flex-shrink-small:0;width:104% !important;max-width:104% !important;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-0 fusion_builder_column_inner_2_3 2_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:66.6666666667%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.88%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.88%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p>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\u2122 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.<\/p>\n<h3><strong>Principles of Ethics &amp; Professionalism<\/strong><\/h3>\n<h4><strong>Principle 1 \u2014 Demonstrate Integrity<\/strong><\/h4>\n<p>Internal auditors demonstrate integrity in their work and behavior. This includes honesty, professional courage, adherence to ethical principles, and appropriate action in difficult situations.<\/p>\n<ul>\n<li>1 Honesty and Professional Courage<\/li>\n<li>2 Organization\u2019s Ethical Expectations<\/li>\n<li>3 Legal and Ethical Behavior<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column_inner fusion-builder-nested-column-1 fusion_builder_column_inner_1_3 1_3 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:33.3333333333%;--awb-margin-top-large:0px;--awb-spacing-right-large:5.76%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:5.76%;--awb-width-medium:33.3333333333%;--awb-order-medium:0;--awb-spacing-right-medium:5.76%;--awb-spacing-left-medium:5.76%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-2\"><div class=\"rcorner-box \" style=\"padding: 10px 40px 10px 40px; max-width: 330px;\">\n<p><span style=\"font-size: 28px; font-family: Poppins; font-weight: 400; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"400\">Contact Us<\/span><br \/>\n<span style=\"font-family: Poppins; font-weight: 400; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"400\">Bowles Hall Administration Building, 3rd Floor Room 315, Lorman Campus<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-99 size-full\" src=\"https:\/\/www.alcorn.edu\/internal-audit\/wp-content\/uploads\/sites\/9\/2021\/06\/Shape-50.png\" alt=\"icon of a phone receiver in gold.\" width=\"20\" height=\"20\" \/><span style=\"font-family: Poppins; font-weight: 400;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"400\"><a style=\"color: white;\" href=\"6018776318\">(601) 877-6318<\/a><\/span><br \/>\n<img decoding=\"async\" class=\"alignnone wp-image-100\" style=\"padding-top: 5px;\" src=\"https:\/\/www.alcorn.edu\/internal-audit\/wp-content\/uploads\/sites\/9\/2021\/06\/Shape-51.png\" alt=\"Icon of an email symbol in gold.\" width=\"20\" height=\"20\" \/><span style=\"font-family: Poppins; font-weight: 400; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"400\"><a style=\"color: white;\" href=\"audit@alcorn.edu\">audit@alcorn.edu<\/a><\/span><\/p>\n<p><span style=\"font-family: Poppins; font-weight: 600; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"600\">Mailing Address:<\/span><br \/>\n<span style=\"font-family: Poppins; font-weight: 400; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"400\">1000 ASU Drive, #150 <\/span><br \/>\n<span style=\"font-family: Poppins; font-weight: 400; color: #ffffff;\" data-fusion-font=\"true\" data-fusion-google-font=\"Poppins\" data-fusion-google-variant=\"400\">Lorman, MS 39096-7500<\/span><\/p>\n<\/div>\n<\/div><\/div><\/div><\/div><div class=\"fusion-text fusion-text-3\" style=\"--awb-margin-top:-25px;\"><h4><strong>Principle 2 \u2014 Maintain Objectivity<\/strong><\/h4>\n<p>Internal auditors maintain an impartial and unbiased attitude when performing internal audit services and making professional judgments.<\/p>\n<ul>\n<li>1 Individual Objectivity<\/li>\n<li>2 Safeguarding Objectivity<\/li>\n<li>3 Disclosing Impairments to Objectivity<\/li>\n<\/ul>\n<h4><strong>Principle 3 \u2014 Demonstrate Competency<\/strong><\/h4>\n<p>Internal auditors apply the knowledge, skills, and abilities necessary to fulfill their responsibilities and continually develop their professional capabilities.<\/p>\n<ul>\n<li>1 Competency<\/li>\n<li>2 Continuing Professional Development<\/li>\n<\/ul>\n<h4><strong>Principle 4 \u2014 Exercise Due Professional Care<\/strong><\/h4>\n<p>Internal auditors apply appropriate care, professional judgment, and professional skepticism when planning and performing internal audit services.<\/p>\n<ul>\n<li>1 Conformance with the Global Internal Audit Standards<\/li>\n<li>2 Due Professional Care<\/li>\n<li>3 Professional Skepticism<\/li>\n<\/ul>\n<h4><strong>Principle 5 \u2014 Maintain Confidentiality<\/strong><\/h4>\n<p>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.<\/p>\n<ul>\n<li>1 Use of Information<\/li>\n<li>2 Protection of Information<\/li>\n<\/ul>\n<\/div><\/div><\/div><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"class_list":["post-123","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/pages\/123","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/comments?post=123"}],"version-history":[{"count":5,"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/pages\/123\/revisions"}],"predecessor-version":[{"id":280,"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/pages\/123\/revisions\/280"}],"wp:attachment":[{"href":"https:\/\/www.alcorn.edu\/internal-audit\/wp-json\/wp\/v2\/media?parent=123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}