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.