Diary of a BANKER-Part 15
Since the auditor has a high authority given to him from the committee in order to facilitate his job, especially if some one trying not to be helpful, thus this authority granted to him can be “two-edged sword” it depends on how he use it, is it for the good of the auditee? Or just to apply the law in front of the committee to appear like he’s the only good employee?
Because of the above mentioned reasons and trying not to “enter the maze” with branches and related parties from the auditee, the management put some code of conducts.
The internal audit personnel adapt the code of ethics of the IIA so the auditors are required to:
- perform their work with honesty, diligence and responsibility.
- Observe the law and make disclosures expected by the law and the profession.
- Not knowingly be a party to any inappropriate activity.
- Respect and contribute to the legitimate and ethical onjectives.
- Not to participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment.
- Be prudent in the use and protection of all information acquired in the course of their duties.
- Not use any information for any personal gain or in any manner that would be contrary to the law.
The most important also is to respect the law of Bank Secrecy and not to break it and ensure that is applied in the right way.
These were some of the Professional ethics that should be owned by the auditor.
To be continued with Diary of a BANKER Part- 16
The text published in this post is my original work.
Some images are from different sources click on the link below the image to view the source.
**Kindly don’t forget to check the old parts from “Diary of a Banker” for entertainment and more information.
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