索耶內部審計學上(pdf 31頁)

索耶內部審計學上內容提要：
Definition of Internal Auditing
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.
Code of Ethics
Introduction
The purpose of The Institute's Code of Ethics is to promote an ethical culture in the
profession of internal auditing.
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.
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 extends beyond the definition
of internal auditing to include two essential components:
1. Principles that are relevant to the profession and practice of internal auditing;
2. Rules of Conduct that describe behavior 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.
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