Auditor Code of Conduct

Purpose 

To communicate the integrity, objectivity, confidentiality, and competence expected of FPG Audit Associates, as well as, to provide a means for these auditors to pledge their commitment to these principles.

Integrity 

The integrity of auditors establishes trust and provides the basis for relying on their judgment. As an FPG Audit Associate, I pledge to:

  • Perform my work with honesty, accuracy, fairness, and responsibility.

  • Not engage in activities that might discredit the audit profession or my organization.

Objectivity

Auditors must be objective in gathering, evaluating, and communicating information about the activities being examined. They must make a balanced and impartial assessment of all the relevant facts and not be unduly influenced by their interests, or those of others, in making judgments. As an FPG Audit Associate, I pledge to:

  • Not join in any activity or relationship that may affect my unbiased assessment.

  • Not accept anything that may impair, or appear to impair, my judgement.

  • Disclose all the material facts to avoid any distortion of my audit report.

Confidentiality 

Auditors must respect the value and ownership of the information they receive and not disclose it without the appropriate authority (unless obligated for legal or professional reasons). As an FPG Audit Associate, I pledge to:

  • Be prudent in the use and protection of the information acquired during my audit duties.

  • Not use the information for personal gain or in any way detrimental to the organization.

Competence

Auditors must apply their knowledge, skills, and experience in the performance of their assessment duties. As an FPG Audit Associate, I pledge to:

  • Engage only in audits where I possess the needed knowledge, skills, and experience.

  • Perform audits in accordance with the procedures and practices of my organizations.

  • Continually improve my proficiency and the quality and value of my audit services.

  • Assist other auditors under my supervision to develop their audit management skills.

  • Report any complaints regarding my performance and address them to avoid recurrence.

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