A code of ethical conduct is a guide for professionals in auditing and consulting to conduct their profession in a manner which elicits the trust and confidence of those for whom services are being rendered, recognizing audits are performed meeting Institute of Internal Auditors and/or Yellow Book Standards, and consultations meeting American Institute of Certified Public Accountants Statement of Standards for Consultants.
The IAS staff member shall:
- Exercise honesty, objectivity, and diligence in the performance of their duties and responsibilities, and accept only assignments for which there is a reasonable expectation that the assignment will be completed with professional competence.
- Exhibit loyalty in all matters pertaining to the affairs of the University, the Laboratory, the IAS Department, and the client, and not knowingly be a party to any illegal or improper activity.
- Maintain independence in attitude and appearance on all matters which come under review, and refrain from entering into any activity which may be in conflict with the interest of the IAS Department, the Laboratory, the University, or which would impair or be presumed to impair their professional judgement in carrying out objectively their duties and responsibilities.
- Be responsible for ensuring due care to prevent improper disclosure of in-strict confidence or privileged information acquired in the course of their duties, and shall not use such information for personal gain, nor in a manner which would be
contrary to law or detrimental to the welfare of the IAS Department, the Laboratory, or the University. - When reporting on the results of their work, reveal all material facts known to them which, if not revealed could distort the reporting of the results of the operation or financial activity, or conceal unlawful practices.
