IIA STANDARDS

I I A S T A N D A R D S

The Institute of Internal Auditors (IIA) is an international association dedicated to the continuing professional development of the internal auditor and the internal auditing profession. The IIA has published:

These three pronouncements are a means by which the conduct of any individual auditor and the operations of any internal audit function may be evaluated and measured. In the view of the Board of Directors of the IIA, these pronouncements represent the practice of internal auditing as it should be.

* Practice Advisories are accessible on the web site only to IIA Members. To view this guidance you must log in the IIA Web Site using your designated IIA membership number and password. If you have forgotten you number or password, please contact IIA Cyprus. Non-members may purchase the Practise Advisories from the IIA Bookstore.

Το αναθεωρημένο αυτό πλαίσιο, που έχει εφαρμογή από τον Ιανουάριο 2009, έχει μετονομαστεί σε IPPF - International Professional Practices Framework- και περιλαμβάνει τα εξής:

Mandatory Guidance : • Definition of Internal Auditing • Code of Ethics • International Standards

Strongly Recommended Guidance : • Position Papers, • Practice Advisories, • Practice Guides

The Institute of Internal Auditors Cyprus