Professional internal auditors adhere to the guidance set forth in the Code of Ethics and the Standards for the Professional Practice of Internal Auditing as defined by the Institute of Internal Auditors, a worldwide organization dedicated to providing certification, education, research, and technological guidance for the profession.
Internal auditors pursue and achieve individual certification, conduct internal assessments, and are subject to independent, external quality reviews to verify compliance with professional standards. When these practices are followed routinely, they can lead to success for both auditors and the organizations they serve.