The term 'By the Book' refers to acting in a very rigid manner, according to pre-established written guidelines and regulations. It often represents a criticism implying a lack of flexibility and responsiveness within an organization.
Statements on Internal Auditing Standards (SIAS) are guidelines and protocols issued by the Internal Responsibilities Committee of the Institute of Internal Auditors (IIA) to ensure uniformity, integrity, and professionalism in the practice of internal auditing.
