Professional Standards

In carrying out our responsibilities, the Office of Internal Audit follows the Institute of Internal Auditors’ (IIA) mandatory guidance including the Definition of Internal Auditing, the Code of Ethics, and the International Standards for the Professional Practice of Internal Auditing (Standards). This mandatory guidance constitutes principles of the fundamental requirements for the professional practice of internal auditing and for evaluating the effectiveness of the internal audit activity’s performance.

The Institute of Internal Auditors’ Practice Advisories, Practice Guides, and Position Papers will also be adhered to as applicable to guide operations. In addition, the Department will adhere to the University’s relevant policies and procedures and the Department’s Policies and Procedures Manual.