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GIAC Glossary of terms

We have provided explanations of some Internal Auditing terms. Please click on a highlighted letter below.

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O Terms

1. Objectivity
An unbiased mental attitude that allows internal auditors to perform audit assignments in such a manner that they have an honest belief in their work product and that no significant quality compromises are made. It requires internal auditors not to subordinate their judgment on audit matters to that of others.