Transcription of Implementation Guides - IIA
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Implementation Guides - IIA
1 Implementation Guides assist internal auditors in applying the Definition of Internal auditing , the Code of Ethics, and the Standards and promoting good practices. Implementation Guides address internal auditing 's approach, methodologies, and consideration, but do not detail processes or procedures. They include practices relating to international, country, or industry-specific issues; specific types of engagements; and legal or regulatory issues. First Issued: 1 January, 2017 Implementation Guides Copyright 2017 by The Institute of Internal Auditors Inc. (IIA) 1035 Greenwood Blvd. Suite 401, Lake Mary, FL 32746, USA. All rights reserved. No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form by any means electronic, mechanical, photocopying, recording, or otherwise without prior written permission from the publisher.
Auditing, the Code of Ethics, the Standards, and the Definition of Internal Auditing must be recognized in the internal audit charter. The chief audit executive should discuss the Mission of Internal Audit and the mandatory elements of the International Professional Practices Framework with senior management and the board.
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