... accordance with the audit standards set out in the TBS Internal Audit Policy and the Institute of Internal Auditors (IIA) Standards for the Professional Practice of Internal Auditing, which require ... Internal Auditors (IIA) Standards for the Professional Practice of Internal Auditing. In our professional opinion, the audit procedures followed and the evidence gathered are appropriate and sufficient ... THE SECTORS AUDIT REPORT AUDIT, EVALUATION AND REVIEW DIRECTORATE 4 MANDATE DESCRIPTION 1.0 INTRODUCTION 1.1 RATIONALE FOR THE AUDIT This audit is part of the 2005−2006 audit plan...