Global Internal Audit Standards Copyright Notice

STATEMENT REGARDING COPYING, DOWNLOADING
AND DISTRIBUTION OF MATERIALS FROM THE INSTITUTE OF INTERNAL AUDITORS

The Institute of Internal Auditors, Inc ("The IIA") receives many questions concerning what copying, downloading, and distribution of materials available from The IIA (the "IIA Materials") is permitted. Some of the most common questions are addressed below.

Photocopying

An IIA member or authorized user may photocopy IIA printouts and distribute those copies to the extent permitted under the "fair use" provisions of the Copyright Act of 1976 (17 U.S.C. §107).

Downloading

With respect to IIA Materials, members and authorized users may download IIA Materials and store in machine-readable form for one person's exclusive use, a single copy of insubstantial portions of materials included in any individual file to the extent such storage is not further limited or prohibited by supplemental terms for the specific materials.

Downloaded materials may be printed out, copied, and distributed to the extent permitted by applicable copyright law and not further limited or prohibited by supplemental terms for specific materials, but may not otherwise be reproduced or distributed. Materials downloaded and stored in machine-readable form may not be displayed electronically to more than one user at a time.

"Fair Use"

The "fair use" provisions of the Copyright Act provide that several factors must be considered when determining whether the use made of a work in any particular case is a "fair use". These factors include whether the use is of a commercial or non-profit nature, the amount and substantiality of the portion used in relation to the work as a whole, and the effect of the use upon the potential market for or value of the work.

Whether a particular use is permitted under the "fair use" provisions of copyright law depends on the facts and circumstances of the particular use. An evaluation of these facts and circumstances, the factors referred to above and court cases interpreting applicable copyright laws may all be necessary to determine whether the reproduction or distribution of materials published in printed form (books, magazines, newspapers, newsletters, etc.) is permissible.

The IIA will not give legal advice to members or authorized users of its materials as to whether a particular type of use constitutes "fair use."

Additional Restrictions, Terms and Conditions

Some materials available in the IIA Materials are subject to additional restrictions on use, copying, downloading, or distribution, as well as other terms and conditions. These terms and conditions are set forth in the supplemental terms for specific materials, which are incorporated by reference into these terms and conditions.

Exceptions

In certain limited instances The IIA may give a subscriber limited reproduction and distribution rights for specific materials. Subscribers should direct requests to reproduce or distribute materials obtained from the IIA Materials by mail to Legal Administration - Permissions, The Institute of Internal Auditors, 1035 Greenwood Blvd., Suite 401, Lake Mary, FL 32746; or by Email to copyright@theiia.org. All requests must be in writing on requestor’s letterhead and should specify the materials the requestor wishes to reproduce and/or distribute, the purpose of the activity, the method of distribution and the approximate number of recipients.