內部稽核專業實務核心原則 
● 展現誠信。
● 展現適任及專業上應有的注意。
● 客觀及免受不當的影響,以保持獨立。
● 符合機構的策略、目標及風險。
● 定位恰當並具備適足的資源。
● 展現品質和持續改善。
● 有效溝通。
● 提供以風險為基礎的確認。
● 富有見解、積極和前瞻性。
● 促進機構的改善。
Core Principles for the Professional Practice of Internal Auditing 
● Demonstrates integrity.
● Demonstrates competence and due professional care.
● Is objective and free from undue influence (independent).
● Aligns with the strategies, objectives, and risks of the organization.
● Is appropriately positioned and adequately resourced.
● Demonstrates quality and continuous improvement.
● Communicates effectively.
● Provides risk-based assurance.
● Is insightful, proactive, and future-focused.
● Promotes organizational improvement.