The codes of ethics for both associations complement each other in several ways.
The first way in which the complement each other is through confidentiality. Both handle confidential in similar ways, the Institute of Internal Auditors code states that auditors will keep all information confidential unless there is a professional or legal obligation to otherwise disclose the information. The Association of Certified Fraud Examiners code states that examiners will not disclose confidential information without the proper authorizations to do so. A second way the codes complement each other is through competence. Both the Institute of Internal Auditors and The Association of Certified Fraud Examiners state that they will continue to increase the competency of their members. Other ways in which they complement each other, both declare their allegiance to integrity, professionalism, and to maintain both ethical and legal conduct. The codes of ethics are essentially the same for each organization, all though the wording is a bit different between the two codes.

Standards are important in both fields, so that auditors and fraud examiners have a uniform and legal approach to handle the risks inherent in organizations. Standards are important for fraud examiners so that they have uniform way of obtaining documentary evidence, interviewing witnesses and potential suspects, writing investigative reports, testifying to findings, and assisting in the general detection and prevention of fraud. Standards are important to internal auditors in similar ways but more specifically they are important in meeting the responsibilities of the internal auditor and internal audit activity. Both codes complement each other but the Institute of Internal Auditors code seems to be more in depth.
Three other notable points of information I learned from the Institute of Internal