1. Independence
    A. Organizational Status
    B. Objectivity

2. Professional Proficiency
    A. The Internal Audit Department
        1. Staffing
        2. Knowledge, Skills, and Disciplines
        3. Supervision
        4. Compliance with Standards of Conduct
    B. The Internal Auditor
        1. Compliance with Standards of Conduct
        2. Knowledge, Skills, and Disciplines
        3. Human relations and Communications
        4. Continuing Education
        5. Due Professional Care

3. Scope of Work
    A. Reliability and Integrity of Information
    B. Compliance with Policies, Plans, Procedures, Laws and Regulations
    C. Safeguarding of Assets
    D. Economical and Efficient Use of Resources
    E. Accomplishment of Established Objectives and Goals for Operations or Programs

4. Performance of Audit Work
    A. Planning the Audit
    B. Examining and Evaluating Information
    C. Communicating Results
    D. Following Up

5. Management of the Internal Auditing Department
    A. Purpose, Authority and Responsibility
    B. Planning
    C. Policies and Procedures
    D. Personnel Management and Development
    E. External Auditors
    F. Quality Assurance