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Appendix B: International Standards For The Professional Practice of Internal Auditing

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Loreen Tonett
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33 views

Appendix B: International Standards For The Professional Practice of Internal Auditing

Uploaded by

Loreen Tonett
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Appendix B

International Standards for the


Professional Practice of Internal
Auditing
Standard Definition
Attribute Standards
1000 – Purpose, authority, and The purpose, authority, and
responsibility responsibility of the internal audit
activity must be formally defined in an
internal audit charter, consistent with
the Mission of Internal Audit and the
mandatory elements of the
International Professional Practices
Framework (the Core Principles for the
Professional Practice of Internal
Auditing, the Code of Ethics, the
Standards, and the Definition of
Internal Auditing). The chief audit
executive must periodically review the
internal audit charter and present it to
senior management and the board for
approval.
Standard Definition
1100 – Independence and objectivity The internal audit activity must be
independent, and internal auditors
must be objective in performing their
work.

1200 – Proficiency and due professional Engagements must be performed with


care proficiency and due professional care.

1300 – Quality assurance and The chief audit executive must develop
improvement program and maintain a quality assurance and
improvement program that covers all
aspects of the internal audit activity.

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