Code of Ethics
Members of IIA Singapore are required to declare that they abide by IIA Global’s Code of Ethics and IIA Singapore’s By-Laws. Disciplinary procedures will be enforced if members fall short of the Code.
- Integrity - The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
- Objectivity - Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
- Confidentiality - Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
- Competency - Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.
RULES OF CONDUCT
ETHICS COMPLAINT PROCESSES AND FORM
Process for Disposition of Ethical Violation
Complaint of Alleged Violation of The IIA Code of Ethics Form
In an effort to strengthen corporate governance processes and practices, IIA Singapore (IIAS) has adopted a Whistle Blowing Policy to provide a means through which IIAS members, employees or members of the public could, in good faith, report any activity that infringes on the IIAS' code of ethics, By-Laws or violates the law so that IIAS may take the relevant action.
The Audit Committee Chairman
The Institute of Internal Auditors Singapore
137 Telok Ayer Street, #04-03
Whistle blowers may use any of the available communication channels mentioned in the above section to report their concerns.
Please click here to read the Whistle Blowing Policy. Whistle blowers may lodge their concerns using the Whistleblower Report Form found in the Annex of the policy.