How to Code an Auditor Certification

An auditor candidate must follow the proper code of ethics and procedures for certification.

A business will use internal and external auditors to review internal control operations, financial statements and management records. The auditor's evaluation is to ensure the business is operating in compliance with the company and federal regulations. The auditor will also provide helpful feedback on what business operations could use improvement.



A candidate wanting to become an auditor must follow a code of procedures and ethics before receiving certification. Failure to comply could result with the candidate becoming disqualified. Auditor's certification has to rely on a eligibility, education and confidentiality requirements enacted by the certification board, according to the Institute of Internal Auditors.

Instructions

1. Check the candidate's eligibility so that it follows the accepted conditions for the certification program. Make sure the candidate has the required education as of a bachelor's degree (or higher) or the educational equivalent of a bachelor's degree from an accredited college-level institution. Review all official transcripts and letters received from the school that confirms to the degree.

2. Evaluate character references. Check the certification in control self-assessment signed by the candidate's supervisor. Assure the candidate has had a minimum of 24 months of auditing experience or the equivalent be receiving a completed experience verification form.

3. Ensure the candidate has accepted the code of ethics and followed its principles. Auditors are expected to show integrity, objectivity and competency for auditing services. Candidates must also follow confidentiality toward the information received and to not disclose it without proper authority. This code of confidentiality includes the candidate following the non-disclosure rules concerning the certification examinations. Take appropriate corrective actions if the candidate is discovered to have breached the code of ethics.

References

• The Institute of Internal Auditors: Certified Internal Auditor
• The Institute of Internal Auditors: Code of Ethics