The individual named below has applied to a certification program administered by The Institute of Internal Auditors (The IIA). In considering the candidate’s qualifications for any of our certifications, we require a character reference evaluation by an individual with an IIA certification, the candidate’s supervisor, or the candidate’s professor. The basis for this evaluation is the Code of Ethics established by The IIA. The IIA’s Code of Ethics is available at www.theiia.org/codeofethics.

Statement of Character Reference: In my opinion, the candidate named on this form exhibits high moral and professional character and meets the qualifications set forth by the Code of Ethics established by The Institute of Internal Auditors.