Internal Audit Core Values

Collaboration and Transparency

Auditors will work collaboratively with the State Board of Education and campus communities to address audit issues and to identify ways to improve operations on individual campuses and systemwide. Auditors will also facilitate collaboration across campuses to improve ethics, governance, risk management, and internal controls.
Internal Audit will work to include the Universities in the audit process and to openly communicate throughout the audit process. Internal Audit will also facilitate open and constructive dialogue between campuses and the Audit Committee regarding audit issues.


Auditors will perform their work with honesty, diligence and responsibility. Auditors will observe the law and shall not knowing be party to any illegal activity or engage in acts that are discreditable to the internal auditing profession, the State Board of Education or Idaho universities. Auditors will contribute to the ethical objectives of the State Board of Education and campus communities.


Auditors will not participate in any activity that might impair or be presumed to impair their unbiased assessment. This includes participation in activities or relationships that might conflict with interests of the State Board of Education and campus communities.


Auditors will be prudent in use and protection of information acquired in the course of performing duties. Auditors will not use information for personal gain or that would be contrary to law or to ethical objectives of the State Board of Education and campus communities.


Auditors will adhere to the International Standards for the Practice of Internal Auditing and will only perform services for which they have the necessary knowledge, skills and experience. Auditors will continually improve their proficiency and the effectiveness and quality of services.

Tact and Diplomacy

Auditors will be sensitive to how they communicate and interact with audit clients. Auditors will be respectful, professional and non‐confrontational in their dealings.