Professional Standards
The
UNF Office of Internal Auditing has adopted the Standards
for the Professional Practice of Internal Auditing (IIA Standards)
established by the Institute of Internal Auditors (IIA). Unless otherwise
specified, the IIA Standards shall govern all activities of the Office
of Internal Auditing. These activities include internal audits, management
advisory services, and office administration. All assignments are to be
performed in compliance with the IIA Standards of Independence and Professional
Proficiency. Investigations performed by the IG shall be in accordance
with the Investigative Procedures within the Office of Internal Auditing
Operating Manual.
To ensure that all activities of the Office of Internal Auditing are performed
in a manner consistent with the expectations of the University President,
professional standards are observed. The Director of Internal Auditing
is responsible for ensuring that appropriate standards for each activity
are identified and in compliance. All professional staff are required
to be knowledgeable of the standards and familiar with their applications.
If applicable standards are not followed, a report must be generated disclosing
the standard(s) not followed and the reason for the exception.
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