The document outlines the core principles of internal audit established by The IIA to promote integrity and alignment with organizational goals. These principles emphasize objectivity, independence, resource adequacy, continuous improvement, effective communication, and a proactive approach to risk-based assurance. Failure to adhere to these principles signals underperformance in internal audit activities.

1. D o m e n Z a v r l
INTERNAL AUDIT:
CORE PRINCIPLES
INTERNAL AUDIT: CORE PRINCIPLES

2. DOMEN ZAVRL
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The IIA has created a set of Core Principles to
promote integrity and help its members ensure
they remain aligned and future-focused.

3. DOME N ZAVRL
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CORE PRINCIPLES OF THE
PROFESSION
The Core Principles are designed to define
the tangible effectiveness of internal audit
activities. The internal audit function will
operate more efficiently when all Principles
are both present and operating in a cohesive
manner. However, every internal auditor may
approach the Principles differently, from
organization to organization.
Generally, if there is a failure to achieve one
or more of the Principles, this is a sign that
an internal audit activity is not performing as
well as it could be.
WHAT ARE THE CORE PRINCIPLES?
Core Principles are concerned with integrity,
due professional care and competence. They
should be objective and independent and
align with the organization’s objectives,
strategies and risks. The Principles also
state that the internal audit process should
be adequately resourced and appropriately
positioned, demonstrate continuous
improvement and quality, and involve
effective communication. Finally, the process
should provide risk-based assurance, be
proactive, insightful and future-focused, and
promote organizational improvement.
Generally, if
there is a failure
to achieve one
or more of the
Principles, this
is a sign that an
internal audit
activity is not
performing as well
as it could be.

4. DOMEN ZAVRL
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