The internal audit profession adheres exclusively to standards set by the Auditing and Assurance Standards Board (AUASB).

Name: The internal audit profession adheres exclusively to standards set by the Auditing and Assurance Standards Board (AUASB).
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The internal audit profession adheres to standards set by the Institute of Internal Auditors (IIA), which are distinct from those set by the Auditing and Assurance Standards Board (AUASB), which focuses on external auditing standards.

The Internal Audit Profession Adheres Exclusively to Standards Set by the Auditing