Standards
Our engagements are conducted in accordance with The Institute for Internal Auditors’ (IIA) International Professional Practices Framework (IPPF), the mandatory elements of which include:
- Core Principles for the Professional Practice of Internal Auditing
- Definition of internal auditing
- Code of Ethics
- International Standards for the Professional Practice of Internal Auditing (Standards)
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations.
- from IIA's definition of Internal Auditing
Control Frameworks
Our engagements are guided by leading control frameworks including:
- Committee of Sponsoring Organizations of the Treadway Commission (COSO) [pdf]
- National Institutes of Standards and Technology (NIST) Special Publication 800-53
- Control Objectives for Information and Related Technologies (COBIT)
- SANS Institute CIS Critical Security Controls [pdf]