The IIA published the Professional Pratices? Framework, that was authorized the translation for the AUDIBRA with the heading ‘ ‘ Orientaes for the Practical one of Interna’ Auditorship; ‘ , with the objective to supply orientation to the works of internal auditorship, not being a legal or countable order. This work was divided in three categories of orientation. The professional ethics are a set of behavior that duty to be ece of fish in practical in the exercise of any profession. The internal auditorship must keep an evaluation, with ethical approach, periodic in the enterprise way, as well as its organizacionais strategies and of communication. For Frett (2009, P. 1) ‘ ‘ internal auditorship must be the line guides of the labyrinth therefore represents one of the first lines of defense of the companies. We need powerful weapons against the fraud and inside of the armory of an organization a program of tica’ must exist; ‘.
The internal auditors beyond using its hands and its mind in the work must use its heart, must understand definitively that all the professionals who carry through this work, we must visualize our task as a vocation and play our function with passion. (FRETT, 2009). The ethics in the internal auditorship if initiate with the organizacional culture very settled and followed the scratch well, day-by-day, and thus, it does not only depend on the internal auditor to keep its ethical standards and to give the example, or same to accuse the imperfections identified in its reports. The proper independence of the internal auditor comes loaded of the ethical responsibility that this professional has to keep before evaluated and the high administration, being given clarifications and to seem that they express the reality of what was white of analysis. 2.4REALIZAO OF WORKS OF AUDITORSHIP INTERNAL As Resolution n 986 of 21/11/03, that it approves the NBC T12, that deals with the procedures of internal auditorship, ‘ ‘ the internal auditorship constitutes the set of procedures technician who has for objective to examine the integrity, adequacy and effectiveness of the internal controls and the physical information, countable, financial and operational of entidade’ ‘.
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