Practice Guide: Independence and Objectivity

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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
• Step-by-step approaches
• 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
• More accountability from internal audit professionals

This practice guide, Independence and Objectivity, was developed to address these changes and increased expectations.

Item Number: 10.1093