 Effective January 2009
As a trustworthy global guidance-setting body, The IIA promulgates the globally recognized International Standards for the Professional Practice of Internal Auditing (Standards). The Standards are a mandatory component of The IIA's authoritative guidance (PDF) within the International Professional Practices Framework (IPPF), which will become effective January 2009. Learn how the Standards are changing. Review the tracked changes of the new Standards and the Introduction. The Standards provide guidance for the performance of internal auditing. They are the results of careful study, consultation, and deliberation about the basic principles of quality internal auditing. To ensure that internal audit professionals become fully familiar with the revised Standards in advance of the IPPF rollout, The IIA is pleased to make them available below. Conformance with these new Standards will be required upon the official release of the full IPPF on January 1, 2009. Other Translations available upon request from guidance@theiia.org - Bosnian
- Bulgarian
- Italian
- Japanese
- Polish
- Russian
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Existing Standards - Effective through December 31, 2008
The IIA's blueprint for the profession that offers practitioners a full range of internal audit authoritative guidance, including
Responses
View The IIA's responses to internal audit-related exposure drafts and requests for comment from other organizations.
Additional Resources
Find the guidance resources you need in such areas as Corporate Governance, Risk Management, Expressing an Opinion on Internal Control, COSO Guidance, Establishing an Audit Shop, Sustainable Development, and many more subject areas.
Frequently Asked Questions (FAQs) About the Profession
Gain a better understanding of the internal audit profession and help others do the same. These key concepts have been written in clear and concise language, and can be used in presentations to upper management and audit clients. They can also help you answer the question, "So you're an internal auditor ... what's that?"
Institute Guidance
The documents found under Institute Guidance have been issued by Institutes of The IIA, after local due process. This guidance may be particular to the culture and/or to the legal and regulatory environment of that region. The IIA's Professional Issues Committee, a global committee, believes they this guidance may provide useful insights to individuals in other geographies. The guidance has not gone through an authoritative global IIA review process and does not form part of The IIA's International Professional Practices Framework. Therefore, this guidance includes neither mandatory nor endorsed and strongly recommended practices for the global community of internal auditors.
Professionalism
Internal auditors who wish to demonstrate their commitment to professionalism and the practice of internal auditing in compliance with the International Professional Practices Framework (IPPF) should aspire to become certified. The Certified Internal Auditor® (CIA®) designation is the only globally accepted certification for internal auditors and remains the standard by which individuals demonstrate their competency and professionalism in the internal audit field.
