CLOCS-A Auditor Code of Professional Ethics, Terms and Conditions
Introduction: The following outlines the code of professional conduct that CLOCS-A auditors must follow when undertaking their functions. Non-compliance to the code may lead to an auditor’s registration being suspended, revoked, cancelled or not renewed.
Professional behaviour: Auditors must exhibit honest and professional behaviour at all times when undertaking CLOCS-A audits. Auditors can be held accountable for unprofessional behaviour referred to the Audit Certification Committee by organisations audited if proven to be true.
Professional Auditor Qualities: Qualities that auditors would exhibit and practice in their professional audit workings. An auditor will:
behave in a courteous and ethical manner
be administratively savvy, organised and time-conscious
be able to follow a report paper trail
have report writing and spreadsheet competencies
be a good communicator and listener
hold a high standard of personal integrity
be professional, and fair at all times
keep abreast with industry developments that are relevant to the auditing process and CLOCS-A standards, and
