Final answer:
Internal auditors are required by the IIA's Code of Ethics to communicate results with professional conduct that upholds integrity, objectivity, and confidentiality. They must ensure their reporting is thorough, accurate, timely, and free from conflicts of interest to maintain trust and support the organization's governance.
Step-by-step explanation:
In the communication of their results, internal auditors are mandated by the Institute of Internal Auditors (IIA)'s Code of Ethics to adhere to a high standard of professional conduct. These standards involve the confidential and sensitive nature of the information they handle. Auditors must ensure that the information they disclose is done so ethically and responsibly. The IIA's Code of Ethics emphasizes the importance of integrity, objectivity, and confidentiality in the dissemination of audit results.
Moreover, in light of other professional codes, such as those by the American Sociological Association (ASA), it's clear that professionals are generally required to maintain the confidentiality of their subjects and to avoid conflicts of interest. Similarly, internal auditors must report objectively, which includes being thorough, accurate, and timely in the presentation of their findings to the relevant stakeholders, without compromising on the confidentiality or the accuracy of the information. They should also ensure that they do not serve interests that can undermine their independence.
The ethical obligations of internal auditors when communicating results are essential for maintaining trust with their clients, upholding the reputation of the auditing profession, and ensuring that their work contributes positively to the organization's governance.