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Code of Professional Ethics The Information
Systems Audit and Control Association™ sets forth this Code of
Professional Ethics to guide the professional and personal conduct of
individuals conducting assessments or audits:
Support the implementation of, and encourage compliance with,
appropriate standards, procedures and controls for information systems.
Serve in the interest of relevant parties in a diligent, loyal and
honest manner, and shall not knowingly be a party to any illegal or
improper activities.
Maintain the privacy and confidentiality of information obtained in
the course of their duties unless disclosure is required by legal
authority. Such information shall not be used for personal benefit or
released to inappropriate parties.
Perform their duties in an independent and objective manner and
avoid activities that impair, or may appear to impair, their
independence or objectivity.
Maintain competency in their respective fields of assessment and
information systems control.
Agree to undertake only those activities which they can reasonably
expect to complete with professional competence.
Perform their duties with due professional care.
Inform the appropriate parties of the results of network assessments and/or control work performed, revealing all material facts known
to them, which if not revealed could either distort reports of
operations or conceal unlawful practices.
Support the education of clients, colleagues, the general public,
management, and boards of directors in enhancing their understanding of
information systems auditing and control.
Maintain high standards of conduct and character and not engage in
acts discreditable to the profession.
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