The code summarizes aspirations at a practical level to enable all Computer Auditing Professionals and Practitioners can easy to understand, remember and practice. It is so called "Ten Commandments for Computer Auditing". All of them shall commit themselves to adhere the following Ten Principles:
Accept full responsibility for their own computer auditing work.
Keep private any confidential information gained in their professional work.
Ensure that they are qualified for any project on which they work or propose to work.
Ensure an appropriate method is used for any computer auditing project on which they work or propose to work.
Ensure that their computer auditing scripts and related modifications meet the highest professional standards possible.
Maintain integrity and independence in their professional judgment.
Not engage in deceptive financial practices such as bribery, double billing, or other improper financial practices.
Participate in lifelong learning regarding the practice of their profession.
Assist audit team members in professional development and become more audit efficient.
Promote public knowledge of computer auditing.
ICAEA--International Computer Auditing Education Association