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Independence, Objectivity, Due CareP1-SU2
Overview:
- 1. Independence of the Internal Audit Activity
- 2. Objectivity of Internal Auditors
- 3. Impairment to Independence and Objectivity
- 4. Auditor Proficiency
- 5. Internal Audit Resources
- 6. Due Professional Care and Continuing Professional Development
- 7. Quality Assurance Improvement Program
- 8. Reporting on Quality Assurance
- 9. Internal and External Assessments
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1. Independence of the Internal Audit Function: AS-1100
Note this is within the organizational reporting structure related to "Independence"
- -Functionally to BOD
- Approve Charter, RAs, Evals,
- -Administratively to CEO
- HR, budget, P&P
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2. Objectivity of the Internal Auditor: AS-1111
Types of Objectivity:
Individual: Impairment = Conflict of Interest 1120
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