Auris Solutions - Phone: 02 90820888

Every business needs to develop benchmarks effectively & smoothly.

Our mission

Allow & accompany changes in tool use and model of the digital economy in businesses & communities.

Our values

• The confidence building and maintaining a relationship of trust with decision makers.
• The inclusive and sustainable development: focus on cooperation, network, complementary association
• Perpetuate and disseminate knowledge: the information assets of individuals and groups is an asset for the present and for the future, it must be preserved and disseminated.

Code of Ethics

We adhere to the Code of Ethics of the Institute of Internal Audit.

The Code of Ethics of the Institute aims to promote a culture of ethics within the internal audit profession.
Definition of Internal Auditing

Internal audit is an independent and objective function that gives an organization a degree of assurance on the control of its operations, brings his advice to improve, and helps to create added value. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach, processes of
risk management, control and corporate governance, and making proposals to enhance their effectiveness.
Given the trust placed in the internal audit to provide objective assurance on the process of corporate governance, risk management and control, it was necessary that the profession adopts such a code.
Code of Ethics extends beyond the definition of Internal Audit to include two essential components:

1. Principles that are relevant to the profession and practice of internal auditing;
2. Rules of Conduct that describe behavior norms expected of internal auditors. These rules are an aid to the practical implementation of the basic principles and are intended to guide the ethical conduct of internal auditors.

It means "Internal auditors" members of the Institute, the holders of the IIA professional certifications or candidates for these, as well as those providing services within the scope of the Definition of Internal Auditing .

The Code of Ethics applies to both individuals and entities that provide internal audit services.
Any violation of the Code of Ethics by members of the Institute, holders of professional certifications or candidates for IIA thereof, will be assessed and will be processed in accordance with the Constitution of the Institute and Administrative Guidelines. The fact that a particular conduct is not mentioned in the Rules of Conduct does not prevent it from being unacceptable or discreditable and may result in disciplinary action against the person who is guilty.
It is expected that internal auditors to apply and uphold the following principles:

1. Integrity: The integrity of internal auditors is the basis of trust and credibility on their judgment.
2. Objectivity Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating and communicating information about the activity or process being examined. Internal auditors evaluate fairly all relevant circumstances and are not influenced in their judgment by their own interests or by others.
3. Confidentiality Internal auditors respect the value and ownership of information they receive and do not disclose such information without appropriate authority unless a legal or professional obligation requires them to do so.
4. Competency Internal auditors use and apply the knowledge, skills and experience needed to carry out their work.

1. Integrity

Internal auditors:

• Shall perform their work with honesty, diligence and responsibility.
• Must obey the law and make disclosures required by the laws and rules of the profession.
• Shall not knowingly participate in any illegal activities or engage in acts that are discreditable to the internal audit profession or organization.
• Shall respect and contribute to the legitimate and ethical objectives of the organization.

2. Impartiality

Internal auditors:

• Should not take part in any activity or relationship that may impair or be presumed to impair their unbiased judgment. This principle also applies to activities or relationships that may conflict with the interests of their organization.
• Shall not accept anything that may impair or be presumed to impair their professional judgment.
• Must disclose all material facts known to them which, if they were not disclosed, may distort the resulting report on the activities reviewed.

3. Confidentiality Internal auditors:

• Should be used with caution and protect the information collected in the course of their activities.
• Should not use this information for personal gain or in a manner contrary to the law or detrimental to the legitimate and ethical objectives of the organization.

4. Expertise

Internal auditors:

• Must not engage in work for which they have the knowledge, expertise and experience.
• Must realize their internal audit work in accordance with the International Standards for the Professional Practice of Internal Auditing (Standards for the Professional Practice of Internal Auditing).
• Shall continually improve their proficiency and the effectiveness and quality of their work.