Text: 1.10 Other professional standards which may be used by auditors are issued by such bodies as the Institute of Internal Auditors (Codification of the Standards for the Professional Practice of Internal Auditing, The Institute of Internal Auditors, Inc.), and the American Evaluation Association, which has developed guiding principles for evaluators (Guiding Principles for Evaluators, a report from the American Evaluation Association Task Force on Guiding Principles for Evaluators).
Entailment: Institute of Internal Auditors offers one of several sets of professional standards used by auditors.
Contradiction: Individual auditors develop their own professional standards in coordination with their employer.