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Internal Audit Practice Framework

 Internal Examine Practice Construction Essay Internal Examine Practice Construction Essay

THE SPECIALIST PRACTICES STRUCTURE

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Disclosure Copyright © 2004 by Institute of Internal Auditors (IIA), 247 Maitland Method, Altamonte Suspension systems, Florida 32701-4201. All privileges reserved. Imprinted in the United States of America. No part of this publication might be reproduced, kept in a collection system, or transmitted in different form in any respect — electronic digital, mechanical, copying, recording, or — with no prior written permission from the publisher. The IIA posts this doc for educational and educational purposes. This record is intended to provide information, although not a substitute intended for legal or accounting advice. The IIA does not provide such advice and makes zero warranty as to any legal or accounting results through its newsletter of this file. When legal or accounting issues happen, professional assistance should be sought and retained. The Specialist Practices Construction for Inner Auditing (PPF) was designed by The IIA Panel of Directors' Guidance Activity Force to appropriately organize the full selection of existing and developing practice guidance for the profession. Based upon the definition of internal auditing, the PPF comprises Integrity and Specifications, Practice Advisories, and Advancement and Practice Aids, and paves the way to world-class inner auditing.

The Institute of Internal Auditors Global Procedures Center 247 Maitland Method Altamonte Springs, FL 32701-4201 USA Mobile phone: +1-407-937-1362 FERNKOPIE: +1-407-937-1101 Email-based: [email protected] org ISBN 0-89413-544-9 04314 04/04 First Printing

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Contents iii

CONTENTS

Preface..................................................................................... xxi Acknowledgments................................................................... xxv Definition of Inner Auditing................................................ xxvii Code of Ethics........................................................................ xxix International Standards for the Professional Practice of Interior Auditing (Standards) Introduction........................................................................ several Attribute Specifications............................................................ 7 one thousand – Purpose, Authority, and Responsibility.................... several 1100 – Independence and Objectivity................................. six 1110 – Organizational Self-reliance.................... 7 1120 – Person Objectivity................................ several 1130 – Impairments to Independence or perhaps Objectivity............................................ eight 1200 – Proficiency and Due Professional Care................. eight 1210 – Proficiency................................................ 8 1220 – Due Specialist Care............................. being unfaithful 1230 – Continuing Specialist Development........................................... 10 1300 – Quality Assurance and Improvement Software................................................................ 11 1310 – Top quality Program Assessments................ 11 1311 – Inner Assessments.............................. 11 1312 – External Assessments............................. 11 1320 – Reporting on the Quality Program.......... 10 1330 – Use of " Conducted according to the Standards”............................... 12 1340 – Disclosure of non-compliance................. 12

iv The Professional Practices Platform

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Overall performance Standards................................................... 13 2000 – Managing the Internal Audit Activity.................... 13 2010 – Preparing...