3.1 The following mandatory guidance from the Institute of Internal Auditors serves as fundamental principles for the OIA’s professional practice of internal auditing:
a. Definition of Internal Auditing
b. Code of Ethics
c. Core Principles for the Professional Practice of Internal Auditing
d. International Standards for the Professional Practice of Internal Auditing
3.2 OIA also follows the Institute of Internal Auditors' published Practice Advisories, Practice Guides, and Position Papers; University Grants Committee’s guidelines; and the University’s relevant policies whenever applicable.