My Reading on ASQ CQA HB Part I-IA~IE-s

Part IE3
An auditor aims to keep the credibility of the audit function on a high plane. The
auditor does this by looking at information objectively and avoiding ethical conflicts.
An auditee must trust that an auditor will not divulge proprietary information to
competitors or other outsiders who can use it to their benefit. Even internally, auditors
must be careful to maintain confidentiality. This is especially true when the locations or
departments report to different management. Following a code of ethics is not the sole
responsibility of the auditor. Everyone involved in the process must practice and
promote ethics. Audit program managers and audit functions/departments should be
responsible for promoting and monitoring ethical behavior throughout the audit
function and requiring auditors to adhere to a code of ethics.
Higher levels of ethical conduct can be achieved only when management actively
promotes this conduct and when auditors are supported instead of being left to fend
for themselves. The credibility of the audit function is enhanced when the role of the
audit function is communicated and understood by all stakeholders, when the auditors
act professionally, and when the program is professionally managed. Fear of the audit
function will reduce its credibility. The audit function should be managed and made
accountable in the same way as other functions within the organization.
Charlie Chong/ Fion Zhang