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...International standards for the professional practice of internal auditing are criteria by which operations an audit office evaluated and measured these issued institute auditors iia known as red book within practices framework there three sets attribute address attributes organizations individuals performing services performance describe nature provide quality against can be implementation guidance applicable in specific types engagements along with code ethics states principles expectations governing behavior conduct it describes minimum requirements behavioral rather than activities a digital version accessed at https www theiia org en content mandatory rules expected to apply uphold following integrity establishes trust provides basis reliance on their judgment o shall perform work honesty diligence responsibility observe law make disclosures profession not knowingly party any illegal activity or engage acts that discreditable organization respect contribute legitimate ethical obje...