How customary is it to include “Conforms with the International Standards for the Professional Practice of Internal Auditing” in audit reports? While not required per IIA standard 1321; white papers and supplement guidance highly recommend it.
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Hi Megan. This is a really great question. Personally, I do not like to include this statement unless you have done an internal self-assessment and (when its time, an external assessment), to actually verify that you do conform with the Standards. Including this statement without doing the pre-work to ensure you do conform with the Standards could open us to potential issues. I hope this helps?