International Standards for
the Professional Practice of Internal Auditing (Standards)
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Issue Date
2021-06-14
Embargo End Date
Authors
The Institute of Internal Auditors. North America
Advisor
Citation
Institute of Internal Auditors. North America.
Abstract
Table of Content
Description
The Standards are a set of principles-based, mandatory requirements consisting of: -- Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable at organizational and individual levels.
--Interpretations clarifying terms or concepts within the Standards.