Principles That Guide
Our Internal Audit Work

Principles That Guide Our Work

Risk-based and proportionate approach

We focus on the areas that matter most, based on the entity’s risk profile and operating context.

Compliant with applicable laws and regulations

We ensure our work is aligned with relevant laws, MAS requirements and regulatory expectations.

Focused on delivering insights that create lasting impact

We provide practical, actionable insights that help strengthen governance, controls and performance.

Aligned with the IIA Standards and best practices

We perform our work in accordance with the IIA Standards and other relevant best practices.

Independent, objective and value-driven

We uphold independence and objectivity in our work to provide value you can trust.

We anchor every Singapore internal audit engagement on practical principles that support risk assessment, applicable MAS regulatory alignment, IIA Standards, independence, objective assurance, strong internal controls and lasting value.