28th Nov. 2011 Module 5, GDB 3 RE: “Ethics and the Auditor" Ethics is extremely important in auditing or any other business. Most college professors will explain the code of ethics in his or her profession. Ethics is a moral reasoning on what is right and what is wrong. In business ethics are sometimes over looked in order to make more money. Not every individual has the same moral compass. Many individuals see grey areas that to him or her could go either way. Auditors must ensure that he or she has strong ethical behavior. Auditors like other Accounting professionals have a code of ethics. All most abide by them and if not he or she can have the CIA certification and or jail time and money take away. When he or she is auditing a company it is important that neutrality is shown. It is important that all audits are done with the up most integrity. In order to make sure that happens is to have a good set of ethics. The code of internal auditors outlines the principles and rules that auditors must follow. This enables all
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