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The AICPA Code of Professional Conduct (the Code) is generally recognized as a model for the accounting profession. Other professional accounting organizations have their own
The AICPA Code of Professional Conduct (the Code) is generally recognized as a model for the accounting profession. Other professional accounting organizations have their own Standards. Some use parts of the AICPA Code; but others are very different from the AICPA Code.
1. How does the International Standards for the Practice of Internal Auditing address the standard for Independence and Objectivity? How is this different from the AICPA Code? Why is it different? What does the Internal Auditing Standards cover? How are these standards enforced?
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