The Code of Ethics promotes the ethical values ​​that internal audit professionals must respect and practice. The first principle of the code of ethics is integrity. The integrity of an internal auditor forms the basis of trust with the client; if a client trusts the listener, the communication process will be smoother when conveying difficult messages. The second principle is objectivity. Objectivity requires an internal auditor to perform and report audit results without any bias. Objectivity makes it easier to spread bad news because stakeholders can be assured that findings and reports are truthful and not influenced by listener dislike or favoritism. The principle of objectivity also requires that an internal auditor disclose all known material facts so that stakeholders have a complete picture and not just those items that might change the overall impression of the final report. Another principle of the code of ethics is competence. The competency requirement ensures that an internal auditor cannot perform an audit in which he or she does not have the expertise or knowledge. Knowing that the auditor performing the audit and conveying difficult findings and messages is competent and knowledgeable in what they are doing makes the communication process easier. Clients have the security and comfort of knowing that the listener isn't just pulling something out of a hat to make it look like they know what they're talking about. The auditor must truly understand the rules, regulations, laws and obligations that a company must follow before even embarking on an audit.