Proficiency and Due Professional Care

Primary Related Standard
1200 – Proficiency and Due Professional Care
Engagements must be performed with proficiency and due professional care.
1. Proficiency and due professional care are the responsibility of the chief audit executive
(CAE) and each internal auditor. As such, the CAE ensures that persons assigned to each
engagement collectively possess the necessary knowledge, skills, and other competencies
to conduct the engagement appropriately.
2. Due professional care includes conforming with the Code of Ethics and, as appropriate, the
organization’s code of conduct as well as the codes of conduct for other professional
designations the internal auditors may hold. The Code of Ethics extends beyond the
Definition of Internal Auditing to include two essential components:
• Principles that are relevant to the profession and practice of internal auditing: integrity,
objectivity, confidentiality, and competency.
• Rules of conduct that describe behavioral norms expected of internal auditors. These
rules are an aid to interpreting the principles into practical applications and are intended
to guide the ethical conduct of internal auditors.