Internal Audit
Principles (formerly Core Principles)
"Core Principles" is the term used in the IPPF 2017. In the Global Internal Audit Standards (GIAS) 2024 they are called Principles only. The Standards have five domains; Domains II through V together contain fifteen principles. A principle is a broad description of a coherent group of requirements and considerations. Beneath each principle sit the standards themselves, containing the requirements (mandatory practices, marked by the word "must"), the considerations for implementation (common practices, marked by "should" and "may") and examples of evidence of conformance. Those examples are not requirements and are not the only way to demonstrate conformance.
Source: IIA GIAS 2024