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www.hkma.gov.hk
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The IAD will adhere to the standards of best professional practice, including the
International Standards for the
Professional Practice of Internal Auditing, the Definition of Internal Auditing and the Code of Ethics issued by the Institute of Internal Auditors.
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hkma.gov.hk
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内部审核处会恪守最严谨的专业实务准则,包括内部审计师协会(Institute of Internal Auditors)发出的《国际内部审计专业实务准则》(International Standards for the Professional Practice of Internal Auditing)、《内部审计的定义》(Definition of Internal Auditing)和《专业守则》(Code of Ethics)。