Transcription of INTERNATIONAL STANDARDS FOR THE PROFESSIONAL …
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INTERNATIONAL STANDARDS FOR THE PROFESSIONAL …
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. The purpose of the STANDARDS is to: 1. Guide adherence with the mandatory elements of the INTERNATIONAL PROFESSIONAL Practices Framework. 2. Provide a framework for performing and promoting a broad range of value-added internal auditing services.
Audit Standards Board engages in extensive consultation and discussion before issuing the Standards. This includes worldwide solicitation for public comment through the exposure draft ... A conflict of interest exists even if no unethical or improper act results.
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