4. Competency

Internal auditors apply the knowledge, skills, and experience needed in the performance of internal audit services.

Rules of Conduct

Internal auditors:

     4.1. Shall engage only in those services for which they have the necessary knowledge, skills, and experience.

     4.2. Shall perform internal audit services in accordance with the International Standards for the Professional Practice of Internal Auditing (Standards).

     4.3. Shall continually improve their proficiency and the effectiveness and quality of their services.

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