Supplemental Policy Statement on the Internal Audit Function and Its

The Internal Audit Function (Part I of the 2003 Policy Statement): This section encourages institutions to incorporate professional standards such as the IIA guidance into their overall internal audit architecture and provides additional internal audit guidance not specifically articulated in the IIA guidance. The additional...

Pages - Standards - IIA Global - The Institute of Internal Auditors

The International Standards for the Professional Practice of Internal Auditing (Standards) are principle-focused and provide a framework for performing and promoting internal auditing.

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