TAILIEUCHUNG - INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING (STANDARDS)

Encryption is a widely used technique which involves making information indecipherable to protect it from unauthorised viewing or use, especially during transmission or when it is held on removable magnetic media. Encryption is usually based on a key(s) without which the information cannot be decoded (decrypted). The most widely used encryption system is DES (Data Encryption Standard) although increasingly this is being replaced commercially by the more secure public key system RSA. Message Authentication Message authentication makes use of encryption to create a digital signature which is appended to a transaction. This does not scramble the data but any difference in the digital signature at the receiving end will indicate some form. | INTERNATIONAL STANDARDS FOR THE PROFESSIONAL PRACTICE OF INTERNAL AUDITING STANDARDS Introduction to the International Standards Internal auditing is conducted in diverse legal and cultural environments within organizations that vary in purpose size complexity and structure and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment conformance with The IIA s International Standards for the Professional Practice of Internal Auditing Standards is essential in meeting the responsibilities of internal auditors and the internal audit activity. If internal auditors or the internal audit activity is prohibited by law or regulation from conformance with certain parts of the Standards conformance with all other parts of the Standards and appropriate disclosures are needed. If the Standards are used in conjunction with standards issued by other authoritative bodies internal audit communications may also cite the use of other standards as appropriate. In such a case if inconsistencies exist between the Standards and other standards internal auditors and the internal audit activity must conform with the Standards and may conform with the other standards if they are more restrictive. The purpose of the Standards is to 1. Delineate basic principles that represent the practice of internal auditing. 2. Provide a framework for performing and promoting a broad range of value-added internal auditing. 3. Establish the basis for the evaluation of internal audit performance. 4. Foster improved organizational processes and operations. The Standards are principles-focused mandatory requirements consisting of Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance which are internationally applicable at organizational and individual levels. Interpretations which clarify terms or concepts within the Statements. The Standards employ terms

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