IMPLEMENTATION THE ETHICS CODE OF INTERNAL AUDITORS IN THE AUDIT PROFESSION

Abstract

Internal audit is an independent activity for giving objective assurance and advice, established in order to contribute to increasing of the value of an entity and also improvement of it’s working. It helps the entity to meet it’s objectives by bringing a systematic, disciplined approach for evaluation and improving the effectiveness of management risk control. From perspective of a modern point of view, the role and importance of ethics in auditing, the role and importance of ethics in auditing profession is high, as the audit records great progress and is important for the development of the companies in market oriented economies.