Morality is the basic requirement for regulating people's behavior. Professional ethics is an integral part of the moral system and a basic requirement for regulating the performance of duties of a professional group, with distinctive professional characteristics. It includes professional concept, professional attitude, professional skills, professional discipline and so on.

So, why use these "basic requirements" to regulate this profession? To understand this problem, we must first understand what a profession is. According to the authoritative explanation, occupation is a continuous work activity carried out by people in any form, which can not only use personal ability to achieve various results, but also provide services for others. Obviously, occupation is not a simple personal behavior, it has a strong sociality. On the one hand, it is an activity that a group of people engage in together. On the other hand, the purpose of this activity is to provide services for others, hoping to get recognition from others in order to "achieve various results". So it is enough for this activity to have a "basic requirement" specification? Guarantee (1) to ensure the service quality of the whole industry. Occupation is the activity of a group of people, and the service quality of each occupation cannot be exactly the same. With the norms of professional ethics, the service quality of the whole industry can be basically guaranteed. (2) win the trust of society. Professional ethics is also a commitment to the society, so that the society can know what your profession can do, what you can't do, who can do what, and what the standard is, so that the society can "understand and trust" your profession.

Article *** 1 1 of the code of professional ethics for internal auditors includes the basic requirements for auditors' professional concepts: independence, objectivity, honesty and diligence; Basic requirements for auditors' professional attitude: cautious and reasonable use of professional judgment? What are the basic requirements for auditors' professional ability: maintaining and improving professional ability, strong interpersonal skills and so on. Crow's basic requirements for auditors' professional discipline are confidentiality, honesty and incorruptibility, and they shall not obtain any benefits from the audited entity that may damage their professional judgment. I want to talk about our understanding on the specific contents of the above four aspects.

First, the professional concept of internal audit

Internal auditors must be independent, objective, honest and diligent in performing their duties. We believe that "independence" is the basic concept and foundation of the audit profession, and both internal audit and external audit must abide by it. Why do you say that? We might as well look at the background of audit work first. In the past, one person entrusted a job to another person, and after completion, the trustee would report to the client how it was completed and whether it achieved the expected purpose of the client. Due to the limitation of professional knowledge or time, the client hopes that someone will help him check the trustee's report, and the trustee also hopes that someone will speak for himself and make the client believe in himself. Therefore, the occupation of providing this service-audit came into being. It is not difficult to see here that the auditor cannot be biased towards the client or the trustee, otherwise problems will arise. This is the independence of audit. "The meaning of independence is equivalent to complete honesty, fairness, impartiality, objective understanding of the facts and impartiality", which is essentially independence.

In addition to the so-called substantive independence mentioned above, the independence of auditors also has formal independence. The so-called formal independence means that there can be no interest relationship between auditors and audited units that damages independence. For example, auditors cannot have a direct relationship with the main person in charge of the audited entity. If such a relationship exists, it is easy to doubt whether the auditor can maintain independence. Internal auditors should pay special attention to this. If one day, you are asked to audit your boss, although you want to be independent in your heart, your work is still worrying, because, in the eyes of outsiders, the relationship between superiors and subordinates will affect your independence. In this case, you'd better suggest that someone else audit it.

Second, the professional attitude of internal audit

Internal auditors should maintain their due professional prudence and use their professional judgment reasonably. Caution is a kind of vigilance and an attitude of people in handling affairs. For auditors, it has special significance, that is, when obtaining evidence, auditors should consider whether the evidence can fully prove the audit conclusion. Simply put, audit work is the process of obtaining evidence and making audit conclusions. Evidence is the premise of audit conclusion. As evidence, it must be true and reliable first, and then it is related to the audit conclusion, which is called correlation. However, it is not enough to be reliable and relevant, and a certain number of guarantees must be made, otherwise the obtained evidence is not representative and proper conclusions cannot be drawn. For example, let you audit whether the sales revenue of an accounting record of a company in 2003 is true, and you ask them for sales contracts, invoices, bills of lading, waybills and accounting records of a certain business. After checking, you see that all the evidence is reliable and the content and amount are consistent. So, you think the sales revenue recorded by the company in 2003 is true. Is this the correct conclusion? If this company has such sales business in 2003, your conclusion is correct, but if there is one more, your conclusion will be questioned. Of course, careful evidence collection does not mean that the more evidence, the better. After all, obtaining evidence requires a certain amount of manpower and material resources. It is also the basic idea of modern audit to "reasonably use professional judgment" and reduce unnecessary evidence collection.

Three, about the professional ability of internal audit

Internal auditors should maintain and improve their professional ability and receive follow-up education. Internal auditors must have certain academic qualifications, professional knowledge and professional experience when they enter the post. Without these, we can't provide services, let alone provide high-quality services. Internal auditors must also receive follow-up education to "maintain and improve their professional ability". In addition to professional competence, the professional competence of internal auditors should also "have strong interpersonal skills and be able to properly handle the relationship with relevant institutions and personnel inside and outside the organization". Internal auditors need interpersonal skills to facilitate their work. For example, when accepting an audit task, we should fully communicate with the designated institutions or personnel to understand their requirements in order to determine what to audit; Fully communicate with the audited units to understand how they manage, so as to determine how to start and how to audit; Full communication with outsiders can obtain strong evidence or professional help. Therefore, interpersonal skills are the basic quality of internal auditors.

Four. Internal audit discipline

Internal auditors shall follow the principles of confidentiality and good faith, remain honest, and shall not obtain any interests from the audited entity that may damage their professional judgment. Audit evidence collection must be coordinated by the audited entity to ensure that the audited entity has not concealed any important facts and circumstances from you. Only in this way can you make an appropriate audit conclusion. In order to get the full cooperation of the audited entity, you must be honest and keep secrets for the audited entity. The secret mentioned here refers to the business secret, once leaked, it will cause losses to the audited entity.

Maintaining integrity means maintaining the independence of auditing. In the audit process, due to self-evident reasons, the audited entity will exert various influences on the audit work, including the temptation of interests. As auditors, we should be clear-headed and always remember that there is only one source of our judgment, and that is audit evidence.

As a profession, internal audit, like other professions, has its own norms and standards. If we adhere to this principle, our cause will develop.