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Credibility and assurance
BERNAMA Internal Auditor should assure all parties that
they are reliable in doing their auditing works. For
that purposes, BERNAMA Internal Auditor should possesses
high level of integrity and honesty, sincere and
supremacy in all matters so that all audit’s evaluations
and observations are accepted by all level of
management.
Professionalism
BERNAMA Internal Auditor are responsible to obey all
professional code conduct, upholding a high standard of
auditing in planning and executing their jobs and
reporting the findings of the audit.
Integrity
BERNAMA Internal Auditor must have initiatives to
upgrade level of knowledge, creativity and skills
at all times to ensure the continuous improvement in the
quality of their work.
Self discipline
BERNAMA Internal Auditor must have high self-discipline
that would reflect professionalism. Should assert
positive values in themselves such
as practicing the culture of being grateful,
responsible, tolerant and judicious besides avoiding any
action that could affect audit profession.
Confidentiality
BERNAMA Internal Auditor must never disclose any audit
findings neither literally nor verbally to any parties
unless told to do so by General Manager.
Good Governance
To be more effective, BERNAMA Internal Auditoror must
practice good governance in auditing process and alert
to the functions of the internal controls and risk
management.
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