Guida pratica

Demonstrating the Core Principles for the Professional Practice of Internal Auditing

This practice guide explains the concepts embodied in the Core Principles and describes enablers, or specific ways to enable and demonstrate them. The guide also identifies measurable key indicators that enable the internal audit activity to define, measure, assess, and monitor demonstration of the Core Principles. The chief audit executive (CAE) should use these enablers and key indicators to customize an approach to demonstrating the Core Principles that is most applicable to its internal audit team. This customized approach may be used as the basis for a self-assessment tool that may supplement the internal audit activity’s quality assurance and improvement program (QAIP), as well as providing an easy-to-understand, high-level communication of the internal audit activity’s value and effectiveness to key stakeholders, such as senior management and the board.