ISSAI Executive Summaries
INTOSAI GOV 9140 – Internal Audit Independence in the Public Sector
This guideline refers to problems related to independence and objectivity and provisions to achieve independence.
INTOSAI Guidance for Good Governance (INTOSAI GOV) - Internal Control
Heads and Audit Directors of SAIs, External Governmental Auditors, Internal Auditors
The document provides information why and how internal audit activity requires to perform its duties without restrictions – free from interference or pressures from the organization being reviewed or the area under audit.
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Internal Control Standards Subcommittee
Approved at XXth Congress of INTOSAI, Johannesburg 2010
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