Transcription of INTERNATIONAL STANDARDS FOR THE …
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INTERNATIONAL STANDARDS FOR THE …
Revised: October 2016 Page 1 of 28 Effective: January 2017 2016 The Institute of internal Auditors INTERNATIONAL STANDARDS FOR THE professional PRACTICE OF internal auditing ( STANDARDS ) Introduction to the INTERNATIONAL STANDARDS internal auditing is conducted in diverse legal and cultural environments; withinfor organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA s INTERNATIONAL STANDARDS for the professional Practice of internal auditing ( STANDARDS ) is essential in meeting the responsibilities of internal auditors and the internal audit activity. If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the STANDARDS , conformance with all other parts of the STANDARDS and appropriate disclosures are the STANDARDS are used in conjunction with STANDARDS issued by other authoritative bodies, internal audit communications may also cite the use of other STANDARDS , as
International Standards for the Professional Practice of Internal Auditing (Standards) Revised: October 2016 Page 2 of 28 Effective: January 2017 © 2016 The ...
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