Visit the websites for the Institute of Internal Auditor and the Association of
Certified Fraud Examiners.
How do the codes complement each other?
The code of ethics for the IIA and the ACFE are quite similar to each other and overlap
each other as well. For example, both professional organizations stress the importance of
integrity, professionalism, ethical and legal behaviors, objectivity, and competency. In
addition, confidentiality is to be maintained at all times unless there exists a
professional/legal obligation (IIA) or a proper authorization (CFE) to do otherwise.
Provide three other notable points of information from each site that either you
learned for the first time or have found useful in your current work role.
To obtain certification for both the IIA and the ACFE, each requires candidates to possess
a college degree, to have at least two years experience in the given fields, and to pass the