unified
UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing
Internal auditors demonstrate integrity in their work and professional relationships: they act honestly, exhibit professional courage by communicating truthfully even when uncomfortable, comply with applicable laws and the organization's ethical expectations, and encourage ethical behavior across the organization. Ethics expectations are acknowledged by audit staff annually and deviations are addressed and documented.
Record JSON · Open in map · Data retrieval guide
Catalog revision: 24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028. A connection does not establish full coverage.
Attributes
- domain
- Compliance, Audit & Assurance
- type
- preventive
- category
- administrative
Details
- unified_id
- UC-AUDIT-04
- title
- Uphold integrity and ethical conduct in internal auditing
- statement
- Internal auditors demonstrate integrity in their work and professional relationships: they act honestly, exhibit professional courage by communicating truthfully even when uncomfortable, comply with applicable laws and the organization's ethical expectations, and encourage ethical behavior across the organization. Ethics expectations are acknowledged by audit staff annually and deviations are addressed and documented.
- domain
- Compliance, Audit & Assurance
- control_type
- preventive
- control_category
- administrative
- members
- framework
- iia-2024
- control_id
- Principle 1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 1.1
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 1.2
- coverage
- full
- relationship
- superset_of
- framework
- iia-2024
- control_id
- Std 1.3
- coverage
- full
- relationship
- superset_of
- guidance
Source
No record-specific source URL is provided.
Connections
- UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing maps_to Std 1.2 — Organization's Ethical Expectations
- framework
- iia-2024
- control_id
- Std 1.2
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- Quality Assurance & Improvement Program Cycle tests UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing
- UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing mitigates Financial-statement fraud and management override
- strength
- related
- rationale
- Professional courage to communicate uncomfortable truths supports surfacing and reporting management override rather than acquiescing to it.
- UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing maps_to Std 1.1 — Honesty and Professional Courage
- framework
- iia-2024
- control_id
- Std 1.1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing maps_to Principle 1 — Demonstrate Integrity
- framework
- iia-2024
- control_id
- Principle 1
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing maps_to Std 1.3 — Legal and Ethical Behavior
- framework
- iia-2024
- control_id
- Std 1.3
- coverage
- full
- relationship
- superset_of
- delta
- Not provided
- source_version
- 2024 edition
- provenance
- mapper
- coworkcanvas-compliance-graph
- reviewDate
- 2026-09-07
- direction
- canonical_to_source
- defaultConfidence
- medium
- defaultStatus
- active
- note
- Each member is a documented relationship claim from the canonical unified control to a source control or guidance proposition. relationship: equal|superset_of (full) / intersects_with|subset_of (partial) / informs (guidance). confidence 'medium' = single-mapper, documented, not yet externally corroborated. source_version is the member framework's edition from the standard version register.
- UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing mitigates Employment-practice and labor-law violations
- strength
- related
- rationale
- Internal Audit Ethics, Objectivity & Competency Program operates UC-AUDIT-04 — Uphold integrity and ethical conduct in internal auditing