The Office of Internal Audit and Management Advisory Services adheres to the standards and guidelines published by the Institute of Internal Auditors (IIA), the Association of Certified Fraud Examiners (ACFE) and the Information Systems Audit and Control Association (ISACA).
Every five years, the Office of Internal Audit undergoes an external quality assessment in accordance with IIA standards. The office received the highest possible rating from the IIA review teams during our 2016, 2011, and 2006 assessments.
The Office of Internal Audit and Management Advisory Services applies and upholds the following principles:
The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgment.
Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgments.
Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
Internal auditors apply the knowledge, skills, and experience needed in the performance of internal auditing services.