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Given the increasing distrust among the public of both government institutions and private business, the ECIIA said that the protection of whistle blowers and critical voices was more important than ever.
In the course of their duties, internal auditors often uncover weaknesses in an organisation’s key control processes and report that to the board and senior management.
“Against that background, it is vital that the chief audit executive should benefit from the strongest protection against the possibility of adverse treatment by senior management in response to those critical findings and comments – such as the termination of the working contract,” ECIIA President Henrik Stein says.
Internal auditors follow mandatory global standards for auditing and for ethical behaviour, Stein added. That should form the basis of a common approach for developing legal protection for internal auditors.