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.