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Practice Guide: Independence and Objectivity
Recommended Guidance

Assessing the Adequacy of Risk ManagementThe importance of independence and objectivity, which has always been significant for internal auditors, continues to increase among the challenges facing internal audit activities in the constantly changing business environment. An ever-growing number of stakeholders, both inside and outside an organization, continue to demand greater transparency, increased disclosures, expanded internal audit services, increased professionalism, improved coordination among internal and external auditors, greater responsibilities, and more accountability from internal audit professionals. This practice guide was developed to address these changes and increased expectations.

The purpose of this practice guide is to:

  • Highlight IIA guidance on independence and objectivity.
  • Discuss potentially confusing aspects encompassing independence and objectivity.
  • Identify activities that support independence and objectivity.
  • Identify various considerations and potential challenges related to independence and objectivity.
  • Provide frameworks for managing independence and objectivity.

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Practice Guides are restricted to IIA members only.  Members Only

Non-members may purchase this Practice Guide from the IIA Bookstore.

An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.