The purpose of the Code is to promote an ethical culture in the internal audit profession. A code of ethics is necessary and appropriate for the internal audit profession, based on confidence in its objective security in terms of risk management, control and governance. The Institute`s Code of Ethics contains principles and rules of conduct under four headings: the Code of Ethics is a key guide for the Internal Audit profession of the Global Institute of Internal Auditor. It is part of the International Professional Practices Framework. The Code of Ethics is a statement of the principles and expectations that govern the behavior of individuals and organizations in the conduct of internal audit. This is the full text of the Institute`s Code of Ethics. Members of the Chartered Institute of Internal Auditors undertake to abide by the Code of Ethics and code of conduct. . . .