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INTERNATIONAL STANDARDS FOR THE ... - …
Issued: October 2008 Revised: October 2012 i 2012 The Institute of Internal Auditors INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING ( STANDARDS ) INTERNATIONAL STANDARDS for the Professional Practice of Internal Auditing ( STANDARDS ) Issued: October 2008 Revised: October 2012 ii 2012 The Institute of Internal Auditors Table of contents Attribute STANDARDS .. 3 1000 Purpose, Authority, and Responsibility .. 3 1010 Recognition of the Definition of Internal Auditing, the Code of Ethics, and the STANDARDS in the Internal Audit Charter.
auditors are accountable for conforming with the Standards related to individual objectivity, proficiency, and due professional care. In addition, internal auditors are accountable for conforming with the Standards, which are relevant to the performance of their job ... International Standards for the Professional Practice of Internal Auditing ...
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