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The Institute of Internal Auditors (IIA) is the internal audit profession's most widely
recognized advocate, educator, and provider of standards, guidance, and certifications.
Established in 1941, The IIA today serves more than 190,000 members from more than
170 countries and territories. The IIA's global headquarters are in Lake Mary, Fla., United
States.
New IPPF 2015 Chartered Institute of Internal Auditors Following a consultation that began in 2013, IIA
Global's board of directors have approved a set of enhancements to strengthen the ongoing relevance of the
International Professional Practice Framework (IPPF). The existing content of the IPPF has been retained and
new features and changes to the overall structure introduced. Here is the new structure of the IPPF with a
summary of the key changes. 1 © Chartered Institute of Internal Auditors Mission Statement The addition of a
Mission of Internal Auditing as part of the IPPF, worded as follows: To enhance and protect organizational
value by providing risk-based and objective assurance, advice and insight. The Definition, Standards and Code
of Ethics are unchanged.
Core Principles The addition of Core Principles for the Professional Practice of Internal Auditing as part of the
mandatory elements of the IPPF
1. Demonstrates integrity.
2. Demonstrates competence and due professional care.
3. Is objective and free from undue influence (independent).
4. Aligns with the strategies, objectives, and risks of the organization.
5. Is appropriately positioned and adequately resourced.
6. Demonstrates quality and continuous improvement.
7. Communicates effectively. 8. Provides risk-based assurance.
9. Is insightful, proactive, and future-focused.
10.Promotes organizational improvement.
Mission statement
Chartered Institute of Internal Auditors
To enhance and protect organizational value by providing risk-based and objective assurance, advice and
insight.
Code of Ethics
Chartered Institute of Internal Auditors
The purpose of the Code is to promote an ethical culture in the profession of internal auditing. A code of ethics
is necessary and appropriate for the profession of internal auditing, founded as it is on the trust placed in its
objective assurance about risk management, control, and governance.
The Institute's Code of Ethics provides principles and rules of conduct under four headings:
• Integrity
• Objectivity
• Confidentiality
• Competency
The Rules of Conduct describe behaviour norms expected of internal auditors. These rules are an aid to
interpreting the Principles into practical applications and are intended to guide the ethical conduct of internal
auditors. Below they are set out together with the principle they interpret.
The Code of Ethics provides guidance to internal auditors serving others. 'Internal auditors' refers to Institute
members and those who provide internal auditing services within the definition of internal auditing.
Rules of Conduct
Internal auditors:
1.1 Shall perform their work with honesty, diligence and responsibility.
1.2 Shall observe the law and make disclosures expected by the law and the profession.
1.3 Shall not knowingly be a party to any illegal activity, or engage in acts that are discreditable to the
profession of internal auditing or to the organisation.
1.4 Shall respect and contribute to the legitimate and ethical objectives of the organisation.
2. Objectivity Principle
Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and
communicating information about the activity or process being examined. Internal auditors make a balanced
assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in
forming judgements.
Rules of Conduct
Internal auditors:
2.1 Shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased
assessment. This participation includes those activities or relationships that may be in conflict with the interests
of the organisation.
2.3 Shall not accept anything that may impair or be presumed to impair their professional judgement.
2.3 Shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities
under review.
3.Confidentiality Principle
Principle Internal auditors respect the value and ownership of information they receive and do not disclose
information without appropriate authority unless there is a legal or professional obligation to do so.
Rules of Conduct
Internal auditors:
3.1 Shall be prudent in the use and protection of information acquired in the course of their duties.
3.2 Shall not use information for any personal gain or in any manner that would be contrary to the law or
detrimental to the legitimate and ethical objectives of the organisation.
4. Competency Principle
Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing
services.
Rules of Conduct
Internal auditors:
4.1 Shall engage only in those services for which they have the necessary knowledge, skills and experience.
4.2 Shall perform internal auditing services in accordance with the International Standards for the Professional
Practice of Internal Auditing.
4.3 Shall continually improve their proficiency and the effectiveness and quality of their services.
"Internal auditing is an independent, objective assurance and consulting activity designed to add
value and improve an organization’s operations. It helps an organization accomplish its
objectives by bringing a systematic, disciplined approach to evaluate and improve the
effectiveness of risk management, control and governance processes."
International Standards
Chartered Institute of Internal Auditors
The International Standards are authoritative guidance for the internal audit profession from the Global Institute
of Internal Auditors. They are part of the International Professional Practices Framework.
The International Standards are principles-focused, mandatory requirements consisting of:
• Statements of basic requirements for the professional practice of internal auditing and for evaluating the
effectiveness of performance.
• Interpretations, which clarify terms or concepts within the statements.
Attribute standards
Chartered Institute of Internal Auditors
The purpose, authority and responsibility of the internal audit activity must be formally defined in an internal
audit charter, consistent with the Definition of Internal Auditing, the Code of Ethics and the Standards. The
chief audit executive must periodically review the internal audit charter and present it to senior management and
the board for approval.
Interpretation:
The internal audit charter is a formal document that defines the internal audit activity's purpose, authority and
responsibility. The internal audit charter establishes the internal audit activity's position within the organisation,
including the nature of the chief audit executive's functional reporting relationship with the board; authorises
access to records, personnel and physical properties relevant to the performance of engagements; and defines
the scope of internal audit activities. Final approval of the internal audit charter resides with the board.
1000.A1
The nature of assurance services provided to the organisation must be defined in the internal audit charter. If
assurances are to be provided to parties outside the organisation, the nature of these assurances must also be
defined in the internal audit charter.
1000.C1
The nature of consulting services must be defined in the internal audit charter.
1010 Recognition of the Definition of Internal Auditing, the Code of Ethics and the Standards in the Internal
Audit Charter
The mandatory nature of the Definition of Internal Auditing, the Code of Ethics and the Standards must be
recognised in the internal audit charter. The chief audit executive should discuss the Definition of Internal
Auditing, the Code of Ethics and the Standards with senior management and the board.
1110.A1
The internal audit activity must be free from interference in determining the scope of internal auditing,
performing work and communicating results.
1111 Direct Interaction with the Board
The chief audit executive must communicate and interact directly with the board.
1130.A1
Internal auditors must refrain from assessing specific operations for which they were previously responsible.
Objectivity is presumed to be impaired if an internal auditor provides assurance services for an activity for
which the internal auditor had responsibility within the previous year.
1130.A2
Assurance engagements for functions over which the chief audit executive has responsibility must be overseen
by a party outside the internal audit activity.
1130.C1
Internal auditors may provide consulting services relating to operations for which they had previous
responsibilities.
1130.C2
If internal auditors have potential impairments to independence or objectivity relating to proposed consulting
services, disclosure must be made to the engagement client prior to accepting the engagement.
1200 Proficiency and Due Professional Care
Engagements must be performed with proficiency and due professional care.
1210 Proficiency
Internal auditors must possess the knowledge, skills and other competencies needed to perform