Ethics and Professional Competence
Service providers who are bound by a set of values send a clear signal to their customers that they can count on promises being kept. That is why we see our code of ethics as more than just a piece of paper lying in a drawer, waiting to be pulled out if needed.
We insist that all our networkers be bound by this code. And we mean that seriously; any intentional deviation from the rules of professional conduct that it contains will result in serious consequences. We put into practice what for others is little more than marketing.
Ethics should, of course, be anything but alien to internal auditors. Almost all auditors have their own standards of professionalism or a legally defined set of rules that they are obliged to follow – and not just auditors …
A code of ethics defines the moral obligations of the members of a profession and the virtues that are expected of them. Ours requires that we observe all internal and external rules, regulations and legal requirements and that we possess the necessary competencies to carry out our work according to the highest standards. It also provides an ordered framework to ensure that we fulfill the many important responsibilities carried by internal auditors. It is a binding component of the contractual relationship between us and our networkers and clearly sets out what we expect of them.
When we use the words competence and competency, we are not just referring to specialist knowledge. We also mean the personal, consulting, methodic and management skills required of each networker. These are the vital factors that put us in a position to make our expertise work for you. Our clients turn to us first in matters concerning internal control; that is why we only work with networkers who are capable of not just meeting expectations, but exceeding them.