Code of Ethics
IPPF Domains
(Governing, Managing, and Performing)
Core Audit Principles
OH Canada!
100

Accepting gifts that impair judgment violates this principle.

What is objectivity?

100

This domain focuses on audit planning, scoping, and documentation.

What is Performing IA Services?

100

This principle means freedom from influence or interference.

What is independence?

100

It’s the reason we’re sweet on Canada—this sticky stuff is basically liquid gold.

What is Maple Syrup?

300

Using information for personal gain breaks this ethical rule.

What is confidentiality?

300

This domain deals with audit charter and CAE authority.

What is Governing the IA Function?

300

Auditors must verify information and follow up on inconsistencies.

What is professional skepticism?

300

Canada’s favourite animal on coins—and maybe at lodges—is this “dam” hardworking critter.

What is the beaver?

500

Auditors must only provide services they are qualified to perform.

What is competence?

500

Managing audit staff, tools, and budgets falls under this domain.

What is Managing the IA Function?

500

This principle focuses on aligning with organizational risk and strategy.

What is risk-based assurance?

500

This giant shopping mall in Alberta is so big, you might need a mall-maple compass to get around.  

What is West Edmonton Mall?

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