In preparation for the Bovar Companys year-end audit, your manager has asked you to create a document about auditing principles and the code of conduct to share with the rest of the internal auditors. You know that the Institute of Internal Auditors (IIA) provides professional guidance and a code of ethics for internal auditors, but you need to revisit that information to create the memo.

Prepare a 2-page document that discusses the following:

Auditing principles

Code of conduct