1.10 Other professional standards which may be used by auditors are issued by such bodies as the Institute of Internal Auditors ( Codification of the Standards for the Professional Practice of Internal Auditing , The Institute of Internal Auditors , Inc . ) , and the American Evaluation Association , which has developed guiding principles for evaluators ( Guiding Principles for Evaluators , a report from the American Evaluation Association Task Force on Guiding Principles for Evaluators ) .
Institute of Internal Auditors offers one of several sets of professional standards used by auditors .