Article 3Auditorsshallobserve theseCodes of Ethics, strengthentheir ethicaleducation, conscientiously abide by disciplines, ensureauditquality and improveauditwork.
Although fraud prevention mechanisms, such as the Ethics Helpline and Office of the Ombudsman, led Corporate Security and Internal Audit groups to investigate reports about certain arrestees, they did not appear to run joint investigations or develop a corrective actions approach.