Principle 1 Demonstrate Integrity
Internal auditors must not make false, misleading, or deceptive statements. and must perform their work with honesty and professional courage by communicating truthfully and taking appropriate action, even when confronted by dilemmas and difficult situations.
What is Standard 1.1 Honesty and Professional Courage?
If objectivity is impaired in fact or appearance, the details of the impairment must be disclosed promptly to the appropriate parties.
What is Standard 2.3 Disclosing Impairments to Objectivity?
Documentation of continuing education, performance reviews, post engagement surveys, and quality assessments.
What are examples of evidence of conformance for Standard 3.1 Competency?
Internal auditors must maintain an attitude that includes inquisitivesness.
What is a requirement of Standard 4.3 Professional Skepticism?
Signed agreements to confidentiality or nondisclosure of information?
What is an example of evidence of conformance to Standard 5.2 Protection of Information?
Internal auditors must make exhibit professional courage by communicating truthfully and taking appropriate action even when confronted by dilemmas and difficult situations.
What is Standard 1:1 Honesty and Professional Courage?
What is Standard 2.2 Safeguarding Objectivity, established methodologies to address impairments to objectivity?
Internal auditors must engage in only those services for which they have or can attain the necessary competencies.
What are requirements for Standard 3.1 Competency?
Internal auditors must assess cost relative to potential benefits of the internal audit services to be perofrmed.
What is a requirement for Standard 4.2 Due Professional Care?
Documentation of relevant policies, procedures, and training related to the proper use of information.
What is an example of evidence of conformance to Standard 5.1 Use of Information?
Failing to accept responsibility for mistakes.
What is Standard 1.3 Legal and Ethical Behavior?
Self-review bias, familiarity bias, unconscious bias
What are examples of biases in Standard 2.1 Individual Objectivity?
Internal auditors that possess credentials, such as CIA designation, should be aware of specific requirements of the certifying body's policy for maintaining their credentials.
What are considerations for implementation in Standard 3.2 Continuing Professional Development?
Internal auditors can learn to recognize information that is inconsistent, incomplete, false, and/or misleading through training and experience.
What are considerations for implementation of Standard 4.3 Professional Skepticism?
Internal auditors must not disclose confidential information to unauthorized parties unless there is a legal or professional responsibility to do so.
What is a requirement of Standard 5.2 Protection of Information?
Internal audit plan, work program, or workpapers showing consideration of the organization's ethics-related objectives, risks and control processes.
What are examples of evidence of conformance for Standard 1.2 Organization's Ethical Expectations?
Internal auditors must not access gift, reward, or favor that may impair or presumed to impair objectivity.
What is Standard 2.2 Safeguarding Objectivity?
Internal auditors must pursue continuing professional education and training.
What are the requirements for Standard 3.2 Continuing Professional Development?
Documentation of the internal audit functions methodologies and an indication of when they were last updated.
Examples of how to handle sensitive and/or personal data
What are passwords and encryption as part of Standard 5.1 Use of Information?
Bullying harassment, or discrimination
What are examples of discreditable behaviors in Standard 1.3, Legal and Ethical Behavior?
Attestation forms that confirm awareness of objectivity
What is an example of evidence of conformance for Standard 2.1 Individual Objectivity?
The CAE should identify areas in which the competencies of the IA function should be improved.
What are considerations for implementation under Standard 3.1 Competency?
If the internal audit function cannot conform with any parts of the Standards, appropriate disclosure must be made.
Handling of, access to, or copies of confidential information when it is no longer needed
What are considerations relevant tot the IA function in Standard 5.2 Use of Information?