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Independence: A Tool, Not a Shield

Independence: A Tool, Not a Shield – Jim Pelletier, 14 June 2019

Independence, defined in The IIA’s International Professional Practices Framework (IPPF) as ”the freedom from conditions that threaten the ability of the internal audit activity to carry out internal audit responsibilities in an unbiased manner,” is fundamental. But when misconstrued, it can sometimes keep us from doing our best work.

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