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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.  


Internal auditors are expected to apply and uphold the following principles:
  • 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.


1. Integrity
Internal Auditors:
1.1. Shall perform their work with honesty, diligence, and responsibility.
1.2. Shall observe the law and make disclosures expected by the law and the profession.
1.3. Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the profession of internal auditing or to the organization.
1.4. Shall respect and contribute to the legitimate and ethical objectives of the organization.
2. Objectivity
Internal Auditors:
2.1. Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment. This participation includes those activities or relationships that may be in conflict with the interests of the organization.
2.2. Shall not accept anything that may impair or be presumed to impair their professional judgment.
2.3. Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.
3. Confidentiality
Internal Auditors:
3.1. Shall be prudent in the use and protection of information acquired in the course of their duties.
3.2. Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.
4. Competency
Internal Auditors:
4.1. Shall engage only in those services for which they have the necessary knowledge, skills, and experience.
4.2. Shall perform internal audit services in accordance with the International Standards for the Professional Practice of Internal Auditing (Standards).
4.3. Shall continually improve their proficiency and the effectiveness and quality of their services.


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.


Reporting Channels
Report should be made by email or by postal mail marked "Private & Confidential" to the following:
The Audit Committee Chairman
The Institute of Internal Auditors Singapore
137 Telok Ayer Street, #04-03

Singapore 068602
How and What to Report
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.