IIA-MCP Server

--- title: "Standard 1130 - Impairment to Independence or Objectivity" url: "https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/" category: "standards" standard_number: "1130" last_updated: "2024-07-15T12:00:00Z" scraped_at: "2024-07-15T12:00:00Z" --- # Standard 1130 - Impairment to Independence or Objectivity ## Description If independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties. The nature of the disclosure will depend upon the impairment. ## Implementation Notes Impairment to organizational independence and individual objectivity may include, but is not limited to: - Personal or external relationships - Scope limitations - Resource limitations imposed by senior management or the board - Financial or other interests - Conflicting responsibilities - Previous assignments - Undue influence or pressure The determination of appropriate parties to whom the details of an impairment to independence or objectivity must be disclosed is dependent upon the expectations of the internal audit activity's responsibilities as well as the nature of the impairment. When independence or objectivity is impaired, internal auditors should assess whether it is appropriate to continue with the engagement and the modifications that may be necessary. ## Related Standards - Standard 1100 - Independence and Objectivity - Standard 1110 - Organizational Independence - Standard 1120 - Individual Objectivity ## Official Reference For the complete text and detailed implementation guidance, refer to the [IIA Global Internal Audit Standards](https://www.theiia.org/en/standards/2024-standards/global-internal-audit-standards/).