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Tutorial Framework

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14.

6
Explain the differences between attribute standards, performance standards and
implementation standards as stipulated in the IIA’s International Professional Practices
Framework.

14.7
Why is independence such an important standard for auditors?

14.8
What is the definition of organizational independence in the Institute of Internal Auditors
(IIA) Attribute Standards?

21.7
Identify the 11 categories of the IIA’s International Standards for the Professional
Practice of Internal Auditing.

21.9
Describe how the organizational status of the internal audit department affects its
independence.

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