Internal Audit Code of Practice

Internal Audit Code of Practice

Internal Audit Code of Practice 2481 3508 ECIIA

Guidance on effective internal audit in the private and third sectors

The Chartered Institute of Internal Auditors published an Internal Audit Code of Practice. The paper aims to enhance the overall effectiveness of internal audit, and its impact, within organisations operating in the UK and Ireland.

Its recommendations can be regarded as a benchmark of good practice against which organisations can assess their internal audit function.

The Code is principles-based. It is expected that the Code should be applied proportionately, and therefore smaller organisations should apply the principles on which the Code is based in light of their size, risk profile and internal organisation and the nature, scope and complexity of their operations.

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