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INTERNATIONAL STANDARDS FOR THE PROFESSIONAL …

INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE. OF INTERNAL AUDITING ( STANDARDS ). Issued: October 2008. Revised: October 2012 i 2012 The Institute of Internal Auditors INTERNATIONAL STANDARDS for the PROFESSIONAL Practice of Internal Auditing ( STANDARDS ). 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 .. 3. 1100 Independence and Objectivity .. 3. 1110 Organizational Independence .. 4. 1111 Direct Interaction with the Board .. 4. 1120 Individual Objectivity .. 4. 1130 Impairment to Independence or Objectivity .. 5. 1200 Proficiency and Due PROFESSIONAL Care .. 5. 1210 Proficiency.

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; within organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization.

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