Standards - The Institute of Internal Auditors

International Standards for the Professional Practice of Internal Auditing (Standards)
Standards are principle-focused and provide a framework for performing and promoting internal auditing. The Standards are mandatory requirements consisting of:

Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance. The requirements are internationally applicable at organizational and individual levels.
Interpretations, which clarify terms or concepts within the statements.

It is necessary to consider both the statements and their interpretations to understand and apply the Standards correctly. The Standards employ terms that have been given specific meanings as noted in the Glossary, which is also part of the Standards.

Revised Standards, effective January 2011

The IIA’s Internal Auditing Standards Board (IASB) conducted a comprehensive review of the Standards, and publicly exposed the proposed changes to the Standards and new Standards from February to May 2010. After carefully reviewing and analyzing the result and comments received from the 90 days exposure period, the IASB released the revised Standards in October 2010.

Download Standards

Standards 2011 Edition in PDF and Word
Mark-up Version Standards 2011 vs. 2009 in PDF

View the revised Standards Online:

Standards with Introduction
Includes Introduction to the Standards, Attribute Standards, Performance Standards, and Glossary.
Attribute Standards
Standards that address the characteristics of organizations and parties performing internal audit activities.
Performance Standards
Standards that describe the nature of internal audit activities and provide criteria against which the performance of these services can be evaluated.
Glossary

IPPF Standards Disposition Table: As part of the IIA’s quest to build greater transparency into our Standards-setting processes, we issued the disposition table of comments received by the Internal Audit Standards Board (IASB) during the last exposure period and actions taken as a result of that input.

Standards Release Webinar: The IIA hosted a web event on Oct. 26, 2010 to review the revisions of the Standards. Here are the Power Point presentation slides and web event replay.

Order the new IPPF book.

Exam questions of the IIA’s certifications will align to the revised Standards effective six months from the date January 1, 2011.

Translated Standards

Bosnian

Bulgarian

Chinese Simplified

Chinese Un-simplified

Czech

Estonian

Finnish

Georgian

German

Hungarian

Italian

Japanese

Korean

Latvian

Luthuanian

Norwegian

Polish

Russian

Serbian

Slovanian

Swedish

Tajik

Turkish

International Internal Audit Standards Board (IIASB)
Mission: To develop, issue, maintain, and promote the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.
Members Andrew J. Dahle, Chairman	PricewaterhouseCoopers, USA
Oswaldo Basile	Trusty Consultores, Brazil
Andrew D. Chambers	The Association of Chartered Certified Accountants, United Kingdom
Janette Franzel	United States General Accounting Office, USA
Sean P. Gaven	American Airlines Inc, USA
Warren A. Hersh	New Jersey Transit, USA
Jacek Jezierski	Supreme Audit Office of Poland
Beatrice Ki-Zerbo	IIA France
Marjorie Land	Caris Diagnostics, USA
David John Lawler	IIA Australia
Tatiana Natrusova	TNK-BP Management, Russia
Michael J. A. Parkinson	KPMG Australia
John M. Polarinakis	JCPenney Company Inc, USA
Kent D. Sewright	IIA North America
Natarajan Girija Shankar	Aditya Birla Group, India
Trygve Sorlie	Trygve SØrlie Services EPF, Norway
Peck Leng Tan	IIA Singapore
Riaan Thiart	Old Mutual plc, South Africa
Karine F. Wegrzynowicz	Crocs Inc., USA