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Internal audit performance is one of The IIA’s stated purposes of the Standards. Answer (B) is correct. Guiding the ethical conduct of internal auditors is the purpose of the Code of Ethics, not the Standards. Answer (C) is incorrect. Delineating basic principles that represent the practice of internal auditing is one of The IIA’s stated purposes of the Standards. Answer (D) is incorrect. Fostering improved organizational processes and operations is one of The IIA’s stated purposes of the...

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Elephants welcome to the CIA session by Cabot's evasions Capet solution is a premium learning partner for CIA qualification the purpose of this session is to understand a very important concept for CLA and that concepts called independence and objectivity when it comes to the independence and objectivity of auditor that is not just a theoretical concept but it is very very important for us to understand for a practical aspects also so let's try to understand what is the meaning of independence and objectivity if we have to define the internal audit activity the internal audit activity has three words to be there in the definition so internal audit is an independent objective assurece and consulting activity so in this particular session except consulting we shall be discussing what is the meaning of objectivity and what is the meaning of independence before we think about and discuss this concept called independence and objectivity let's try to understand a very very important concept

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