Internal auditors are independent when they can carry out their work freely and objectively. Independence permits internal auditors to render impartial and unbiased judgments essential to the proper conduct of audits. It is achieved through organizational structure and objectivity. We expect our auditors to maintain an independent mental attitude in conducting all assigned work; be objective, fair and impartial; and conduct themselves so that business units and third parties will see the department this way.

This policy sample is designed to help internal auditors apply and uphold relevant rules of conduct.