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Florida Gulf Coast University

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Internal Audit

Professional Standards

 
 

Professional standards apply to all services provided by the Office of Internal Audit.  They provide guidance to assure that internal audit projects are performed with the utmost competency, integrity, objectivity, and due diligence.

The Director of Internal Audit shall be familiar with professional and statutory standards that guide Internal Audit, and shall ensure that all Internal Audit activities comply with the appropriate professional standards.  Internal Audit professional staff will also be knowledgeable about the standards, and familiar with their application.

Each project report will identify which professional standards were followed for that project.  If the project followed standards other than those promulgated by The IIA, the workpapers will also document why other standards were selected.

International Standards for the Professional Practice of Internal Auditing promulgated by the IIA

Most of the activities of the Office of Internal Audit are conducted in accordance with the International Standards for the Professional Practice of Internal Auditing promulgated by the IIA.  If IIA Professional Practice Standards are not appropriate or cannot be followed, the standards used for the project and the reason they were selected will be documented in the project work papers.

Other Standards

Internal Audit occasionally conducts special projects that require adherence to standards other than the IIA Professional Practice Standards, including Whistle Blower and criminal investigations.  The Director of Internal Audit will determine if other standards are required for a special project and will ensure that the appropriate standards are applied.

Code of Ethics

The Office of Internal Audit at Florida Gulf Coast University is committed to maintaining the highest ethical standards in fulfilling its responsibilities, including the guiding principles of integrity, objectivity, and competency.  In this regard, all Internal Audit staff prescribe to the Code of Ethics promulgated by The Institute of Internal Auditors (The IIA) to the extent they do not conflict with obligations and requirements codified in the Florida Statutes.  A copy of The IIA Code of Ethics is provided below.

Internal Audit staff also adhere to the Code of Ethics for Public Officers and Employees as codified in Chapter 112, Part III of the Florida Statutes.