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Questions and Answers
Distribution for commercial purposes of the Global Internal Audit Standards is permitted.
False
What should be obtained before reproducing materials from The IIA?
Specific permission from the Office of the General Counsel of The IIA.
Who operates the Global Internal Audit Standards?
The Institute of Internal Auditors, Inc.
The IIA's statement concerning copying, downloading and distribution can be found on their website at ______.
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Which of the following is NOT mentioned as part of the Global Internal Audit Standards?
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Study Notes
Copyright & Publication
- The Institute of Internal Auditors (IIA) is the copyright holder of the Global Internal Audit Standards and related materials.
- These materials are protected by copyright law and are for individual, personal use only.
- Published on January 9, 2024
- No part of the materials, including branding, graphics, or logos, may be copied, photocopied, reproduced, translated, or reduced to any physical, electronic medium, or machine-readable form without specific permission from the Office of the General Counsel of The IIA.
- The IIA's website (www.theiia.org/Copyright) provides information about copying, downloading, and distribution of materials.
Contents
- Acknowledgements
- About the International Professional Practices Framework
- Fundamentals of the Global Internal Audit Standards
- Glossary
- Domain I: Purpose of Internal Auditing
- Domain II: Ethics and Professionalism
- Principle 1: Demonstrate Integrity
- Standard 1.1: Honesty and Professional Courage
- Standard 1.2: Organization’s Ethical Expectations
- Standard 1.3: Legal and Ethical Behavior
- Principle 2: Maintain Objectivity
- Standard 2.1: Individual Objectivity
- Standard 2.2: Safeguarding Objectivity
- Standard 2.3: Disclosing Impairments to Objectivity
- Principle 3: Demonstrate Competency
- Standard 3.1: Competency
- Standard 3.2: Continuing Professional Development
- Principle 4: Exercise Due Professional Care
- Standard 4.1: Conformance with the Global Internal Audit Standards
- Standard 4.2: Due Professional Care
- Standard 4.3: Professional Skepticism
- Principle 5 Maintain Confidentiality
- Standard 5.1: Use of Information
- Standard 5.2: Protection of Information
- Principle 1: Demonstrate Integrity
- Domain III: Governing the Internal Audit Function
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Description
Explore the fundamental aspects of the Global Internal Audit Standards published by The Institute of Internal Auditors. This quiz covers key topics including the purpose of internal auditing, ethics, and the principles of integrity in auditing practices. Test your knowledge on the guidelines set forth in this critical framework for auditors.
