2014年国际内审师考试内部审计要素1
内部审计定义
1. Define purpose, authority, and responsibility of the internal audit activity
明确内部审计的宗旨，权力和职责
B. Code of Ethics
职业道德规范
1. Abide by and promote compliance with The IIA Code of Ethics
遵守和促进对国际内部审计师协会(IIA)《职业道德规范》的遵循
C. International Standards