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UC/DOE National Laboratories
Code of Ethical Conduct
for
Lawrence Berkeley National Laboratory
Internal Audit Services Department
A code of ethical conduct is a guide for professionals
in auditing and consulting to conduct their profession
in a manner which elicits
the trust and confidence of those for whom services are
being rendered, recognizing audits are performed meeting
Institute of
Internal Auditors and/or Yellow Book Standards, and consultations
meeting American Institute of Certified Public Accountants
Statement of Standards for Consultants.
The IAS staff member shall:
- Exercise honesty, objectivity, and diligence in the
performance of their duties and responsibilities, and
accept only
assignments for which there is a reasonable expectation
that the assignment will be completed with professional
competence.
- Exhibit loyalty in all matters pertaining to the affairs
of the University, the Laboratory, the IAS Department,
and the client, and
not knowingly be a party to any illegal or improper
activity.
- Maintain independence in attitude and appearance on
all matters which come under review, and refrain from
entering into any
activity which may be in conflict with the interest
of the IAS Department, the Laboratory, the University,
or which would impair
or be presumed to impair their professional judgement
in carrying out objectively their duties and responsibilities.
- Be responsible for ensuring due care to prevent improper
disclosure of in-strict confidence or privileged information
acquired in the course of their duties, and shall not
use such information for personal gain, nor in a manner
which would be
contrary to law or detrimental to the welfare of the
IAS Department, the Laboratory, or the University.
- When reporting on the results of their work, reveal
all material facts known to them which, if not revealed
could distort the
reporting of the results of the operation or financial
activity, or conceal unlawful practices.
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