Transcription of INTERNATIONAL STANDARDS FOR THE PROFESSIONAL …
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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.
Assurance services involve the internal auditor’s objective assessment of evidence to provide an independent opinion or conclusions regarding an entity, operation, function, process, system, or other subject matter. The nature and scope of the assurance engagement are determined by
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