Are auditors governed by a code of conduct?
Auditors maintain and practice a code of conduct known as the Auditor’s Code. The Auditor’s Code consists of exactly followed rules that ensure the person being audited gets the greatest possible gain. The Auditor’s Code evolved over many years of observation, and it is the code of ethics which governs an auditor’s conduct.
Auditing is most successful when the auditor acts according to the Code. For example, one goal of auditing is to restore the individual’s certainty in his own viewpoint. Hence, the Code flatly prohibits the auditor from telling the person they are auditing what they should think about themselves, or offering any opinion about what is being audited.
Auditing must be conducted within a framework of complete trust. Thus, as with ministers of other religions, the Auditor’s Code requires auditors to treat communications from parishioners with complete confidentiality.
The qualities instilled by the Auditor’s Code are essentially those held to be the best in people. An auditor shows kindness, affinity, patience and other virtues while assisting the person being audited to confront areas of upset or difficulty.