Review the IIA Code of Conduct. What are views on the Principles versus the Rules.
limk: https://na.theiia.org/standards-guidance/mandatory-guidance/Pages/Code-of-Ethics.aspx
IIA code of conduct puts forth the principles that need to be followed and rules that need to be adhered to while conducting internal audits of the companies and other stakeholders. There are a set of principles which are relevant to the profession and practice of internal auditing and rules that refer to the behavioral aspect and must be adhered to while doing the auditing. The Ethics Code that has been put forth although enumerate the relevant issues yet there are certain things like the punishment which ensue if ethics code is not followed or the repercussions of violating the norms is not defined.
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