Auditor independence and objectivity are the cornerstones of the profession. The assurance services provided by auditors derive their value and credibility from the fundamental assumptions of independence of mind and independence in appearance.Not surprisingly, a large body of research has examined auditor independence and objectivity, but this has been predominantly in the context of external audit. “Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic,disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.”

Specifically, the internal auditor should report to executive management for assistance in establishing direction, support, and administrative interface; and typically to the audit committee for strategic direction, reinforcement, and accountability. The internal auditor should have access to records and personnel as necessary, and be allowed to employ appropriate probing techniques without impediment. Objectivity is a mental attitude that internal auditors should maintain while performing engagements. To maintain objectivity, internal auditors should have no personal or professional involvement with or allegiance to the area being audited; and should maintain an un-biased and impartial mindset in regard to all engagements.” "The internal auditor occupies a unique position. He or she is employed by the management but is also expected to review the conduct of management which can create significant tension since the internal auditor's independence from management is necessary for the auditor to objectively assess the management's action, but the internal auditor's dependence on the management for employment is very clear." IIA Thanks

Dear friend, **Introduction** Auditor independence and objectivity are the cornerstones of the profession. The assurance services provided by auditors derive their value and credibility from the fundamental assumptions of independence of mind and independence in appearance.Not surprisingly, a large body of research has examined auditor independence and objectivity, but this has been predominantly in the context of external audit. “Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization’s operations. It helps an organization accomplish its objectives by bringing a systematic,disciplined approach to evaluate and improve the effectiveness of risk management, control, and governance processes.” **The principle relating to independence objectivity** requires internal auditors to “exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined.” Furthermore, internal auditors are expected to make a b alanced assessment of all the relevant circumstances and they should not be unduly influenced by their own or others’ interests when forming judgments. The rules of conduct specify that internal auditors: (i) shall not participate in any activity or relationship that may impair or be presumed to impair their unbiased assessment; (ii) shall not accept anything that may impair or be presumed to impair their professional judgment; (iii)shall disclose all material facts known to them that, if not disclosed, may distort the reporting of activities under review.

Internal audit is a vital function for private and public sector organisations in support of the board’s governance responsibilities. To carry out their duties effectively, offering independent and objective judgement and advice to boards and their committees, internal audit teams must be appropriately qualified (ideally, where relevant, IIA-qualified), experienced, trained, and properly resourced, and work to the IIA Global International Professional Practice Framework (IPPF). They must have unrestricted access to all parts of the organisation and operate free from interference or obstruction. While it works closely with the executive, internal audit must be independent of the activities it is auditing, and its functional accountability must be to the board, either directly or through an audit committee.