Standards for the Professional Practice of Internal Auditing

Standards for the Professional Practice of Internal Auditing are guidelines that ensure internal auditors perform their work with quality, integrity, and consistency. They define how audits should be planned, executed, and reported to help organizations evaluate and improve their operations and controls. These standards promote objectivity, competence, confidentiality, and appropriate professional behavior, ensuring that internal auditors provide reliable insights to support effective decision-making. Overall, they serve as a benchmark for maintaining professionalism and credibility in internal auditing activities.