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What distinguishes the Attributes standards from the Performance standards and how might an internal auditor use each? How do the standards highlight what is different

  1. What distinguishes the Attributes standards from the Performance standards and how might an internal auditor use each?
  2. How do the standards highlight what is different for Assurance vs Consulting?
  3. How are independence and objectivity similar and different?
  4. Refer to the Code of Ethics. Why are Confidentiality and Competence important to the Internal Audit profession?
  5. What are internal audits responsibilities for governance, risk management and compliance, according to the Performance standards?

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