AUDITOR ETHICS
INTERNAL AUDITOR ETHICS
INTERNAL AUDIT DIVISION, UNIVERSITI PENDIDIKAN SULTAN IDRIS
1. PURPOSE
1.1 Introduction
These ethics are the guidelines of moral responsibility and mannerism for all auditors in Public Tertiary Institutions (IPTA). This is to ensure and uphold their credibility and integrity to sustain confidence in others.
1.2 Definition
Internal IPTA Auditor’s Ethics is documents of moral responsibility and mannerism for all Universiti Pendidikan Sultan Idris (UPSI) Internal Auditors. According to Dewan Bahasa dan Pustaka Dictionary, Code and Ethics are defined as follow:
Code
Code is defined as scriptures with signs and others with certain meanings or to give orders as well as to identify a place, object and others.
Ethics
Ethics is defined as moral principle or mannerism or value as an individual or group guidance.
Auditor
Auditors is defined as the officials working with UPSI Audit Division.
2. INTERNAL AUDITOR ETHICS
In accordance to the purpose and definition above, the followings are the ethics which all UPSI Internal Auditors must have:
2.1 Trustworthy and Reliability
UPSI Internal Auditors must ensure that other parties can rely and trust them in auditing works. For that purpose, UPSI Internal Auditors must possess infinite integrity and values of honesty, sincerity and nobility in all aspects to ensure the evaluation and the audit outcomes are reliable and trusted at all levels of administration.
2.2 Professionalism
All UPSI Internal Auditors are responsible to conform to professionalism, to sustain high auditing standard in planning, performing and reporting the findings of the audit. UPSI Internal Auditors must also keep abreast with the developments as well as the updates in auditing standard, accounting, management and information technology. This is to ensure continuous competency in performing auditing works. UPSI Internal Auditors must be conscionable and have no personal interest as well as free from external influence when performing the auditing works.
2.3 Authority
UPSI Internal Auditors must have the initiative to always keep abreast and are updated with knowledge, creativity and skills to ensure quality in works is improving continuously.
2.4 Self Discipline
All UPSI Internal Auditors must possess good self-discipline to model good personality as professionals. The practice values of being thankful, responsible, patient and moderate as well as avoiding behaviours that can tarnish the image and the prestige of auditing profession. As civil servants, UPSI Internal Auditors must obey the Government’s laws and the University Authority in performing duties and responsibilities to ensure impeccable results.
All laws including the instructions for auditing practice and other instructions for civil servants must be obeyed such as the dress code, procedures, protocols and other administrative instructions. All UPSI Internal Auditors must also uphold the National Pillars while working as well as socializing.
2.5 Confidentiality
UPSI Internal Auditors must not disclose any information, either written or orally, including the audit findings to any parties unless with order from the University Authority. All information and findings are confidential.
UPSI Internal Auditors must be careful when dealing with the confidential information and must ensure its security in any circumstances. Auditors are strictly not permitted to use the information or findings for personal gain or for interest of one party.
2.6 Conduct
UPSI Internal Auditors must possess good conducts in performing tasks such as being punctual, performing tasks without a glitch, always plan the tasks and are prudent when communicating either orally or written. UPSI Internal Auditors must not involve in any activities which against the laws that will bring negative impacts to the Internal Audit Unit, UPSI and to the nation. UPSI Internal Auditors must respect the opinions and decisions of all staff members, clients and auditee. Auditors must practice good morality and manners all the time.
2.7 Good Governance
Auditing is a mechanism used in ensuring good governance and functionality of an organization. To guarantee effectiveness, UPSI Internal Auditors must practice good governing skills in performing duties and be sensitive towards the internal control functions as well as risks management.
