Which principle in internal auditing focuses on professionalism and integrity?

The principle that focuses on professionalism and integrity is demonstrating integrity. This principle emphasizes the importance of internal auditors being honest and ethical in their work. Integrity forms the foundation of trustworthiness in the auditing profession, ensuring that auditors act in a manner that promotes transparency and accountability.

When auditors demonstrate integrity, they uphold high moral standards, making decisions that align with ethical guidelines and the principles of the profession. This integrity helps to enhance the credibility of the audit process and the overall reputation of the organization. It stands as a crucial aspect of the auditor's role, as they often deal with sensitive financial information and must navigate complex ethical dilemmas.

Other principles like maintaining objectivity, exercising due professional care, and demonstrating competency, contribute to the effectiveness of internal auditing, but they focus on different aspects. Maintaining objectivity relates to the auditor's ability to remain unbiased and impartial. Exercising due professional care addresses the necessity of applying appropriate skills and diligence in conducting audits. Demonstrating competency highlights the auditor's skills and knowledge required for the role. While all these components are essential for a successful internal audit function, none encapsulate the essence of professionalism and integrity as directly as demonstrating integrity does.