15 Principles. 15 Images. One Purpose.

15 Global Internal Audit Principles

Standards are easy to publish.

Principles are harder to remember.

That is why this illustration exists.

Each image represents one of the 15 Global Internal Audit Principles.

Not to replace the Standards.

But to make them memorable.

Images stay with us.

Good judgement should too.

Phronesium comes from Aristotle's phronesis—practical wisdom.

Because internal auditing is not simply about following standards.

It is about making better decisions.

Processes matter.

Evidence matters.

Technology matters.

But judgement matters most.

Fifteen principles.

Fifteen images.

One element of better decisions.

Phronesium.