Codes of Conduct for Employees and IT Auditors

A code of conduct should be consistent with the code of ethics. The code of conduct is often part of the larger ethics and compliance program within an organization. A well-rounded code of conduct does the following:

  • Clearly states the company’s mission

  • Includes a statement from senior management

  • Stresses the company’s values and principles

  • Provides guidelines on ethical and expected conduct, including rules of conduct

  • Provides examples of ethical and unethical behavior

IT auditors belonging to professional organizations or holding certifications are required to adhere to professional codes of ethics. Standards set forth by these organizations further guide the conduct of IT auditors. ...

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