Internal Audit is an independent and objective assurance and counseling activity designed to benefit and improve the organization’s performance. Internal audit helps the organization achieve its goals by implementing a systematic, disciplined approach to assessing and improving the effectiveness of risk management, control and management processes.

The existence of a Code of Ethics is a necessary condition for work in the field of internal auditing in the public sector, as this activity is based on trust in the objectivity of risk management, control and management processes. The Code of Ethics for Internal Auditors in the Public Sector includes two essential components:

1. Principles that are relevant to the profession and practice of internal auditing in the public sector;
2. Rules of conduct describing the norms of conduct that internal auditors are expected to adhere to. These rules help to apply the principles in practice and aim to guide the behavior of internal auditors towards the development of ethical relationships.

PRINCIPLES
Internal auditors are expected to implement and adhere to the following principles:
Integrity
The integrity of internal auditors builds trust, which creates the basis for the reliability of their judgment.
Objectivity
Internal auditors demonstrate a high degree of objectivity in collecting, evaluating and presenting information related to the activity or process being considered. Internal auditors give a balanced assessment of all relevant circumstances and are not unjustifiably influenced by their own or foreign interests in forming their judgment.
Privacy
Internal auditors respect the value and ownership of the information they receive in the course of their work and do not disclose information without being authorized to do so except in cases where they have a legal or professional obligation to do so.
Competence
Internal auditors use their knowledge, skills and experience in conducting internal audit work.

Trust as a reputation management, and essential part of being an audit.
In many ways, trust is particularly important for what it shows about the reputation of your brand. Remember, trust is not something you get right, and you earn. And you earn it by communicating and building relationships with your clients intelligently and with care.

In addition, to secure it, you keep in touch with customers through multiple channels, including social networks, emails, sites, and more. The way you deal with customer complaints is also important for gaining confidence. So you need to react quickly and solve the problems in the shortest possible time.