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.
periodically and present it to senior management and the board for approval (see Standard 1000 – Purpose, Authority, and Responsibility). It is helpful if the CAE knows the organization’s
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