Code of Ethics

The Code of Ethics states the principles and expectations governing behavior of individuals and organizations in the conduct of internal auditing. It describes the minimum requirements for conduct and behavioral expectations rather than specific activities.

The standard of conduct expected from the internal auditors of the District will coincide with Board policy GBCC and those principles adopted by the Institute of Internal Auditors as stated below.

1. Integrity
The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.

2. Objectivity
Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.

3. Confidentiality
Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.

4. Competency
Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.