If you were an auditor who audited a car dealership and the dealership offered to sell you a car at 20% off the list price, would you buy the car at the dealership?
As I am playing the role of the auditor and that too in this particular dealership, under the code of conduct and ethics I should not be buying this car because it can be considered breaking the code of conduct.
My role is to fairly evaluate the business and report about it and not to take any form of consideration against it. This is the reason why I should not break the code of conduct.
The objective is to conduct my job in the right manner without taking any other kind of consideration or bribe against the same. If the offer was at arm’s length then it could have been considered.
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