Part 1 · Domain A
Foundations of Internal Auditing
| Sujet officiel | Sous-sujets | Nos chapitres | Couverture |
|---|---|---|---|
| IPPF — International Professional Practices Framework | Mission of Internal Audit · Core Principles · Code of Ethics · Standards 1000-2600 · Implementation Guides · Supplemental Guidance | P1.A.1 | Couvert |
| Internal Audit Charter (Standard 1000) | Purpose · Authority · Responsibility · Periodic review · Audit committee approval | P1.A.1 | Couvert |
| Independence and Objectivity (Standards 1100-1130) | Organizational independence · Direct interaction with the board · Individual objectivity · Conflicts of interest · Impairment to independence | P1.A.2 | Couvert |
| Proficiency and Due Professional Care (Standards 1200-1230) | Knowledge, skills, and competencies · Continuing professional development · Due professional care | P1.A.2 | Couvert |