Professional Standards

Upholding Professional Standards

All members are required to abide by the CIAP’s Code of Ethics. The CIAP has adopted disciplinary procedures which will be followed where a member of the CIAP is alleged to have committed an act in violation of the Code of Ethics or the CIAP’s Articles of Association.

A code of ethics is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its objective assurance about risk management, control, and governance. The purpose of the Institute’s Code of Ethics is to promote an ethical culture in the profession of internal auditing. The Code comprises Principles that are relevant to the profession and practice of internal auditing and Rules of Conduct that describe behavioural norms expected of internal auditors. 

The Code of Ethics applies to both individuals and entities that provide internal auditing services. A Disciplinary Committee of the Institute is responsible for receiving, interpreting and investigating any allegations of breaches of the Code of Ethics and for making recommendations to Council on any action to be taken. Any member may be censured or suspended or expelled from membership for cause as provided by the disciplinary procedures laid down by the Council.

Members Code of Professional Conduct & Disciplinary Procedures

All members of the Certified Internal Auditors (CIAP) are bound by the Code of Professional Conduct which includes the Code of Ethics and an additional requirement to behave professionally. All terms are explained in the document. Where members’ behaviour falls short of these standards then another individual may make a complaint to the CIAP, making it clear in what respect the member has been thought to have breached the Code of Professional Conduct. All complaints about members will be processed in accordance with the disciplinary procedures.