179. For this purpose, competent authorities should assess whether the IAF has its organisational …

For this purpose, competent authorities should assess whether the IAF has its organisational independence and the internal auditors' objectivity protected by direct reporting to the management body and adequate resources to perform its tasks. For this purpose, it should also be ensured that the IAF has unfettered institution-wide access to all the records, documents, information and buildings of the institution for the performance of its function.

1. Overview

1.1 References

1.2 Identified Requirements

1.3 Related Standards

2. Identified Requirements

3. Related Standards

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