A government internal auditor shall:

• Observe the Code of Conduct and Ethical Standards for Public Officials and Employees (R.A. No. 6713), to uphold the time-honored principle of public office being a public trust;
   
• Abide by the Constitution and By-Laws of the Association of Government Internal Auditors (AGIA), Inc.;
   
• Exercise independence, honesty, objectivity and diligence in the performance of his duties and responsibilities;
   
• Strengthen and maintain close coordination with all allied agencies and organizations both locally and internationally;
   
• Exhibit loyalty to the institution and to the public to whom he renders services;
   
• Perform internal audit services in accordance with the prescribed standards and procedures;
   
• Refrain from entering into any activity which may be in conflict with the interest of the government institution where he belongs or which would prejudice his ability to carry out objectively his duties and responsibilities;
   
• Not solicit or accept directly or indirectly any gift, gratuity, favor, entertainment, loan, or anything of monetary value from an employee, a client, or a customer of the institution where he belongs;
   
• Be prudent in the use of information acquired in the course of his duties. He shall not use any information for personal gain, for building or destroying public image of any official or employee, nor shall make any premature disclosure of information which  might lead to speculations;
   
• Exercise all reasonable care in presenting audit findings in order to obtain sufficient factual evidence to warrant such observation. He shall disclose all material facts which, if not revealed, could either distort the report of the results of operations under review or conceal unlawful practices; and

• Continuously improve proficiency, efficiency, effectiveness and quality of his services.

  *As amended last September 11, 2012