This website is about helping internal auditors learn from each other and grow.

But we recognize that internal auditors come from many traditions, backgrounds, and experiences. As much as we might like, we cannot be all things for all people.

Everyone, of course, is welcome to join us. But if your beliefs are contrary to this Manifesto and these Principles, you may not get as much value as those who embrace them.

That’s why it’s important to be transparent about what drive this community.

These are very high-level and they are non-negotiable.

That said, however, there is a lot of space to specifically figure out how to bring each to bear in our own circumstances. And, in fact, that pursuit is one of our major aims.

Manifesto – what we believe

We believe it is important to approach every aspect of our professional responsibilities with a holistic and skeptical mindset. We have come to embrace:

• Collaborating with management over strict audit independence
• Delivering strategic insights over the objective reporting of facts and data
• Facilitating improvements for our organization over formal audit reports
• Agile investigation over pre-established audit programs
• Allocating resources to review strategic value drivers over the traditional audit activities

These are aimed at informing a practical approach to delivering value to our constituents.

And they are only intended to emphasize relative importance. Because it’s not that we don’t value the things on the right. But when they are in conflict, we simply value the things on the left more.

Principles

The manifesto flows from certain principles. These include:

Our primary stakeholder provides us with the formal independence that differentiates internal audit from other consulting activities.

Our highest priority is to help our primary stakeholder deliver on their responsibilities.

The value of our work is determined by those we serve.

We can collaborate and contribute to organizational success without sacrificing our independence or our objectivity.

The adherence to authoritative professional bodies, unless mandated by law or regulation, is subject to our individual interpretation and evaluation of their worth in supporting our primary stakeholder.