Page 210 - ITGC_Audit Guides

Appendix A. Related Standards and

Guidance

The following IIA resources were referenced throughout this practice guide. For more
information about applying the International Standards for the Professional Practice of
Internal Auditing, please refer to The IIA’s Implementation Guides.

Code of Ethics
Principle 1: Integrity
Principle 2: Objectivity
Principle 3: Confidentiality

Principle 4: Competency
Standards
Standard 1210 – Proficiency
Standard 1220 – Due Professional Care

Standard 2110 – Governance
Standard 2130 – Control
Standard 2220 – Engagement Scope
Guidance
“GTAG: IT Essentials for Internal Auditors," 2020

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