(Practice Guide) INDEPENDENCE AND OBJECTIVITY - Download PDF

  • Item No. : 1093.dl
  • Publisher : The Institute of Internal Auditors
  • Publish Date : October 2011
  • Authors : Steven E. Jameson, CIA, CFSA, CCSA, CPA, CBA, CFE
  • Media : Download
  • Page count : 24
  • Member Price : $0.00
  • Non-Member Price : $25.00

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Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as tools and techniques, programs, and step-by-step approaches, as well as examples of deliverables. Practice Guides are part of The IIA's International Professional Practices Framework. As part of the Strongly Recommended category of guidance, compliance is not mandatory, but it is strongly recommended and the guidance is endorsed by The IIA through formal review and approval process.

 

 

 

 

 

 

The importance of independence and objectivity, which has always been significant for internal auditors, continues to increase among the challenges facing internal audit activities in the constantly changing business environment. An ever-growing number of stakeholders, both inside and outside an organization, continue to demand greater transparency, increased disclosures, expanded internal audit services, increased professionalism, improved coordination among internal and external auditors, greater responsibilities, and more accountability from internal audit professionals. This practice guide was developed to address these changes and increased expectations.