Global Internal Audit Standards
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<subfield code="a">The new Global Internal Audit StandardsTM, released January 9, 2024, will become effective January 9, 2025. The Standards guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function. At the heart of the Standards are 15 guiding principles that enable effective internal auditing</subfield>
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