Internal auditors are independent when they can carry out their work freely and objectively.
Independence permits internal auditors to render the impartial and unbiased judgments essential to the proper conduct of audits. It is achieved through organizational structure and objectivity. Each staff member must promptly notify the Director, or higher, in writing concerning any situation that would impair the staff member's or the office's independence on an audit, or that might lead others to question it. If a staff member has any doubt about whether a situation may be an impairment, he or she should resolve the question in favor of disclosure. Preconceived ideas toward individuals, groups, organizations, or objectives of a particular program that could bias the audit.