Guidance and principles

The CERN Internal Audit works in compliance with:

• The International Standards for the Professional Practice of Internal Auditing
• The CERN Code of Conduct
• The CERN Internal Audit Code of Ethics & Charter

CERN Internal Audit has established a Code of Ethics which all internal auditors have to comply with. It is a reference document, composed of the principles which internal auditors are expected to apply, such as: Integrity, Objectivity, Confidentiality and Competency as well as the rules of conduct that members of the IAS should follow.