All Internal Audit activities shall remain free of influence by any element in the organization, including matters of audit selection, scope, procedures, frequency, timing, or report content to permit maintenance of an independent and objective mental attitude necessary in rendering reports.

Internal Auditors shall have no direct operational responsibility or authority over any of the activities they review. Accordingly, they shall not develop nor install systems or procedures, prepare records, approve transactions external to Internal Audit, or engage in any other activity which would normally be audited.  Review and appraisal by Internal Audit does not in any way substitute for or relieve other persons in the system of their management responsibilities.