As we know, the primary purpose of the internal audit activity is to add value to organizations and it does this through its recommendations for improvement of the risk management process and the internal control system, which are basic activities for good corporate governance. 

To make this possible, auditors should drive its activities based on the IIA's international framework of professional practice, also known as IPPFs, which outlines the key principles that must be observed in managing the audit organization as well as conducting audit work.

As part of these practices, the auditor's code of ethics is one of the most important instruments for an adequate positioning of the auditor in the organization in which it operates. The auditor's attitudes and behavior based on these ethical principles is basic to his professional recognition by the corporate organization. We must not forget that internal auditors play a key role in promoting an ethical business and internal environment guided by best management and control practices.

Internal auditors should be aware of the importance of their attitudes as an agent for disseminating ethics and good practice. In addition, it is very important that the auditor be viewed by the organization as a high-level, trustworthy professional and that their recommendations for improvement add real value to the corporation.

For this to be possible, in addition to the independence of the internal audit activity in the organization, the auditor should be proficient in the application of audit procedures and techniques, as well as having the objectivity necessary to always express an unbiased opinion and without conflict of interest.

The auditor's efforts and attitudes should always be guided to build a trust structure between auditor and management, and this is simple to explain: No one follows a professional who does not inspire confidence or take into account any information or opinion that does not come from recognized source.

If the auditor does not emanate confidence, how will his recommendations be observed and met?

At this point you can ask and how to achieve that level of trust within the organization?

And the answer is simple: Through professional attitudes!

The auditor should be clear, transparent, knowledgeable of the organization's corporate and business context. Auditor must act responsibly, observe laws and regulations, without exception, and disclose any information that is important and necessary for a clear understanding of the subject by management. Also, the auditor needs to have a good deal of humility to recognize that his recommendations are not always the best or at least factivies.

In connection, auditors also need to be prudent with the use of information obtained during the course of the audit work, protecting them and never using them for personal gain. Confidentiality is extremely important because the manager can be assured that all information will be handled by the auditor with the utmost discretion and his report will only be finalized after discussion and involvement with the manager responsible for the audited activity.

It is also necessary that the auditor has knowledge of the subject matter of the evaluation, as well as the ability and experience to conduct the work. Under no circumstances can the auditor compromise in evaluating an activity that is not knowledgeable enough to do so, would be very foolish if that happened, and would certainly jeopardize his judgment and reputation.

In this regard, the auditor should be efficient and effective in complying with audit standards and continually improving their proficiency in audit and management issues.

Note that it is only after all these criteria met that the auditor can truly solidify his or her position as a professional recognized by the organization, capable of adding value to the organization's business environment and committed to promoting best management practices in line with ethical values ​​and attitudes.

The auditor should note that their behavior outside the professional environment should follow the same pattern, especially now that social networks are present in the professional environment.

Building a good professional reputation takes time and a lot of work, but to destroy it is very fast.

Be happy!