Internal Audit Services Internal Audit Services Berkeley Lab
 
 
Independence
Audit Charter
Vision Statement
Mission
Statement
Professional
Standards
Code of Ethics
 
 
 
 
 
 
 Contacts
 Organizational Chart
 IAS Search
 Staff Only
 Lab SearchPhone BookA-Z Index
 Privacy and
Security Notice
About IAS: Code of Ethics
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:

  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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.
Top | Home | About IAS
Audit Committee | Audit Planning | Ethics & Investigations | External Audit Coordination | Advisory Services
Other Relevant Audit Links | Contacts | Organizational Chart | IAS Search | Staff Only