Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.

. Integrity

• Shall perform our work with honesty, diligence, and responsibility.  
• Shall respect and contribute to the legitimate and ethical objectives of the hotel.

2. Objectivity 

• Shall not accept anything that may impair or be presumed to impair our professional judgment.
• Shall disclose all material facts known based on activities  reviewed.

3. Confidentiality

• Shall be prudent in the use and protection of information acquired in the course of our duties.
• Shall not use information for any personal gain or in any manner that would be contrary to the law or detrimental to the legitimate and ethical objectives of the organization.

4. Competency

• Shall engage only in those services for which they have the necessary knowledge, skills, and experience.
• Shall perform internal audit services in accordance with professional practices.
• Shall continually improve their proficiency and the effectiveness and quality of their services.