Internal auditors should examine several “tacit truths” that often hinder organizational ethics.
Ethics is a cornerstone of internal auditing, as well, both in terms of the ethics of practitioners and the profession’s role in providing assurance of organizations’ ethical practices. The International Standards for the Professional Practice of Internal Auditing Standard 2110: Governance calls on the internal audit function to assess the organization’s ethical climate, and The IIA’s Practice Guide on Evaluating Ethics-related Programs and Activities describes procedures to help auditors review organizational ethics.