Abstract:
Internal auditors in the local government sector in South Africa must adhere to the Institute of Internal Auditors’
Standards and Ethical Code, both of which regard objectivity to be one of the core principles of internal audit
behaviour. This article reports on a study that intended to establish whether or not internal auditors employed
in local government understand the IIA’s requirements regarding objectivity, and how they perceive and
manage their own objectivity. The results show that the majority of internal auditors surveyed do understand
the concept, and do realise its importance. Furthermore, perceiving that compromising their objectivity can
impact their own effectiveness and that of their internal audit units, they take steps to manage and protect it.
