Independence:
The responsible party in the entity must provide complete independence to the unit manager and its employees, ensuring that they perform internal review work objectively, including not assigning them to undertake any executive tasks or participate in executive committees.

Impartiality:
The unit manager and its employees must adhere to impartiality, avoid conflicts of interest, and also commit to disclosing anything that affects or weakens the objectivity of their work performance, and refrain from reviewing works that compromise their independence when reviewing them.

Confidentiality:
The unit manager and its employees are committed to maintaining the confidentiality of information they obtain while performing their duties, and that this information shall not be used for any personal purposes or outside the needs of the work within the entity or abroad.

Exercising Professional Care:
The unit manager and its employees must exercise due professional care when undertaking the authorities assigned to them in accordance with the Unified Regulations for Internal Audit Units, taking into consideration the following steps of work:

1-   Careful and appropriate planning for all stages of internal review work.

2-   Documenting procedures and adhering to them and preserving them within working papers.

3-   Obtaining evidence that supports the findings reached.