The personal quality of integrity is most likely the foundation for the relationship where senior management relies on the professional judgment of an internal auditor. Integrity ensures that the auditor conducts her work ethically and objectively, provides truthful and accurate assessments, and adheres to both the standards of the profession and the organization ' s policies. This quality builds trust and reliability in the auditor ' s findings and recommendations.

The IIA ' s Code of Ethics and International Standards for the Professional Practice of Internal Auditing.