text: 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 ) .
  
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  Individual auditors develop their own professional standards in coordination with their employer .