根據國際內部審計師協會認為，獨立是對審計活動，客觀是對內部審計師個人。

根據國際內部審計師協會認為，獨立是對審計活動，客觀是對內部審計師個人。顯然審計活動是以內部審計師為基礎的。為了保持客觀性，國際內部審計師協會認為內部審計師不應參與任何有可能損害或假定會損害他們無偏見的評估的活動或關係。包括可能與組織的利益有所衝突的活動或關係。不應該接受任何可能會損害或假定會損害他們專業的判斷的東西。他們應該披露所有知道的重要事實，只要如果不披露將會歪曲所審查的活動的報告。

結果 (英文) 1:

According to the International Institute of internal auditors believe that independence was on the audit activities, the objective is for internal auditors. Audit activities are based on the internal auditor. In order to maintain objectivity, the International Institute of Internal Auditors that internal auditors should not be involved in anything that might damage or assumes that the activity would impair their unbiased assessment or relationship. Include activities that may conflict with the interests of the organization or relationship. Should not accept anything that might harm or something assumes that will impair their professional judgment. They should disclose all known material facts, as long as if not disclosed will distort the report on the activities under review.

結果 (英文) 2:

According to the IIA believes that independence of the audit activity, the objective is personal internal auditors. Obviously audit activities are based on internal auditors. In order to maintain objectivity, the IIA believes the internal auditor should not be involved in any possible harm or damage assumed activities or their relationship unbiased assessment. Including the organization may be in conflict with the interests of activities or relationships. We should not accept anything that might damage or harm what they assume professional judgment. They should disclose all important facts to know, as long as if non-disclosure would distort the report on the activities reviewed.

結果 (英文) 3:

According to the International Institute of internal auditors, independence is the audit activity, the objective is the internal auditor. The audit activity is based on the internal auditor. In order to remain objective, the international internal auditor Association believes that internal auditors should not be involved in any activity or relationship that may impair or assume that they would impair their unbiased assessment. Activities or relationships that may have been in conflict with the interests of the organization. Should not accept anything that might harm or if it would hurt their professional judgment. They should disclose all the important facts, as long as they do not disclose the report of the activities will be distorted.