Internal Auditing Standards

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2110.A1	The Internal Audit Activity, must evaluate the design, implementation and effectiveness of the organisation's ethics-related objectives, programmes and activity.
2110.A2	The IA Activity must assess whether the IT governance of the organisation sustains and supports the organisation's strategies and objectives.
2120.A1	The Internal Audit Activity must evaluate the adequacy and effectiveness of controls in responding to risks within the organisation's governance, operations and information systems
2120.A2	The Internal Audit Activity must evaluate the potential for the occurrence of fraud and how the organisation manages fraud risk.
2120.C1	During consulting engagements, internal auditors must address risks consistent with the engagement's objectives and be alert to the existence of other significant risks.
2120.C2	Internal Auditors must incorporate knowledge of risks gained from consulting engagements into their evaluations of the organisation's risk management process.
2120.C3	When assisting management in establishing or improving risk management processes, internal auditors must refrain from assuming any management responsibility by actually managing risks.
2130.A1	The Internal Audit Activity must evaluate the adequacy and effectiveness of controls in responding to risks within the organisation's governance, operations and information system.
2130.C1	Internal Auditors must incorporate knowledge of controls gained from consulting engagements into the evaluation of the organisation's control processes.
Which series consist of attribute standards?	1000 Series
Which series consist of performance standards?	2000 Series
How do you distinguish between an assurance service and a consulting service standard?	xxxx.Ax - Assurance Standard xxxx.Cx - Consulting Standard
What are the characteristics of the 1000 attribute standards?	The 1000-1099 attribute standards deals with the purpose, authority and responsibility of internal auditors.
What are the characteristics of the 1100 attribute standards?	The 1100-1199 attribute standards deals with the independence and the objectivity of internal auditors.
What are the characteristics of the 1200 attribute standards?	The 1200-1299 attribute standards deals with the proficiency and due professional care of internal auditors.
What are the characteristics of the 1300 attribute standards?	The 1300-1399 attribute standards deals with the quality assurance and improvement program of internal auditors.
What are the characteristics of the 2000 performance series standards?	The 2000-2099 performance standards deals with the managing of internal audit activity.
What are the characteristics of the 2100 performance series standards?	The 2100-2199 performance standards deals with the nature of internal auditing.
What are the characteristics of the 2200 performance series standards?	The 2200-2299 performance standards deals with the engagement planning.
What are the characteristics of the 2300 performance series standards?	The 2300-2399 performance standards deals with performing an engagement.
What are the characteristics of the 2400 performance series standards?	The 2400-2499 performance standards deals the communication of results.
What are the characteristics of the 2500 performance series standards?	The 2500-2599 performance standards deals the monitoring of the progress.
What are the characteristics of the 2600 performance series standards?	The 2600-2699 performance standards deals the resolution of management's acceptance of risks.
1000.A1	The nature of assurance services provided to the organization must be defined in the internal audit charter. If assurances are to be provided to parties outside the organization, the nature of these assurances must also be defined in the internal audit charter.

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Internal Auditing Standards

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