Transcription of INTERNATIONAL STANDARDS FOR THE …
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Revised: October 2016 Page 1 of 25 Effective: January 2017 2016 The Institute of internal Auditors INTERNATIONAL STANDARDS FOR THE professional PRACTICE OF internal auditing ( STANDARDS ) Introduction to the STANDARDS internal auditing is conducted in diverse legal and cultural environments; for 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.
International Standards for the Professional Practice of Internal Auditing (Standards) Effective: January 2017 © 2016 The Institute of Internal Auditors
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