Integrity refers to consistent behavior and maintaining the appearance of what is factual. To do this, accountants must remain honest with their clients, even when the information they share is negative. The accountant must respect the client's privacy and keep the information confidential. The only exception to confidentiality is where the law requires the sharing of information. The integrity of internal auditors establishes trust and thus allows reliance on their judgment while, as with external auditors, open-mindedness is an essential ingredient of integrity, meaning that the accountant must be open to the reporting needs of diverse interest groups and not just the needs of those with economic means