SPPIAStandards for the Professional Practice of Internal Auditing
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Besides SPPIA, another document that was referred to extensively while preparing Section B of the questionnaire was the Canadian Government's Internal Audit Policy and Standards (Treasury Board of Canada Secretariat, 2002), which has many similarities with the Attribute Standards and Performance Standards that form important sections of the IIA's SPPIA.
Some PM interpret the SPPIAs and may apply to all internal audit engagements.