ABSTRACT

Section ll/Code of Ethics A. Introduction As auditors we are engaged in the formal examination and verification of the Autonetics procurement system to insure that all aspects of this sys­ tem are in conformity with the Corporate Procurement Policies and that the system is effective and efficient at all times. Consequently, in our work, we may have access to confidential company records that contain information which must be safeguarded. We also will have access to the job classification and performance level of each individual buyer within the procurement function. As a result, an attitude of high standards of ethical principles have been adopted by the Management of the Quality Program Audit function. Not only do we represent the profession of audit­ ing, but we carry with us the stewardship of high standards of conduct, honor, and character placed on us by Management in the fulfillment of meaningful auditing practices. Therefore, a Code of Ethics has been pre­ pared to outline the standards of professional behavior for the guidance of the Quality Program Auditor. B. Code of Ethics The provisions of this Code of Ethics is concerned with basic auditing principles. The auditor should be cognizant that individual and independ­ ent judgment is an absolute requirement in the application of these princi­ ples. The Auditor has a responsibility to act in good faith and to maintain integrity beyond question. The Auditor will be restricted only to the limit of his/her technical skills; however, they will promote the highest auditing standards in terms of advancing the interest of Rockwell International, Inc. (The Company).