国际内部审计专业实务框架IPPF_Standards_2011-01

INTERNATIONAL STANDARDS FOR THE PROFESSIONAL

PRACTICE OF

INTERNAL AUDITING (STANDARDS)

Introduction to the International Standards

Internal auditing is conducted in diverse legal and cultural environments; within organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity.

If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards, conformance with all other parts of the Standards and appropriate disclosures are needed.

If the Standards are used in conjunction with standards issued by other authoritative bodies, internal audit communications may also cite the use of other standards, as appropriate. In such a case, if inconsistencies exist between the Standards and other standards, internal auditors and the internal audit activity must conform with the Standards, and may conform with the other standards if they are more restrictive.

The purpose of the Standards is to:

1. Delineate basic principles that represent the practice of internal auditing.

2. Provide a framework for performing and promoting a broad range of value-added internal auditing.

Issued: October 2008 Page 1 of 35