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• It’s the foundation of Governance;
• It’s a key element of risk
management and internal control
in organisations;
• It concerns everyone;
• The Professional Practices
Framework requires IA to evaluate
the effectiveness of ethics-related
activity.
In my opinion keeping a safe distance with their clients depicts more professional look for auditors rather than ethical.
In event of non compliance with ethical requirements, disciplinary action is taken by professional body during external quality control review procedures.
