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IIASB Announces New Chair and Reviews Standards Feedback

News Release The IIA Aug 17, 2023

International Internal Audit Standards Board Announces New Chair; Reviews Feedback on New Global Internal Audit Standards

LAKE MARY, Fla. (August 17, 2023) — The International Internal Audit Standards Board (IIASB) recently welcomed its new chairman, Naohiro Mouri, CIA, and several new members at The Institute of Internal Auditors (The IIA) annual business meeting in Amsterdam. J. Michael Peppers will remain involved as the immediate past chairman. The IIA also announced four new special advisor roles for members who had reached the end of their terms. These new roles will help maintain leadership continuity and preserve institutional knowledge during the IPPF Evolution project as the Global Internal Audit Standards™ are brought to finalization later this year.

IIASB Reviews Feedback on New Global Internal Audit Standards

During the IIA’s International Committee Meetings in Amsterdam, July 13—15, the Standards Board discussed themes arising from public comments received during the public comment period for the draft Global Internal Audit Standards™. The Standards Board continues to review nearly 19,000 specific comments from 1,612 surveys that were submitted during the public comment period. The list below shows the level of agreement among survey respondents with each major element of the proposed Global Internal Audit Standards.

When asked to what extent they agreed or disagreed with structure of the proposed Global Internal Audit Standards being organized by Domains, Principles, Standards, Considerations for Implementation, and Considerations for Evidence of Conformance, 79% said they strongly agreed or agreed.

On the proposed content, the percentages of survey respondents that strongly agreed or agreed are:

  • 82% with the Introduction to the Global Internal Audit Standards.
  • 78% with the Glossary.
  • 77% with Domain I. Purpose of Internal Auditing.
  • 77% with Domain II. Ethics and Professionalism.
  • 72% with Domain III. Governing the Internal Audit Function.
  • 78% with Domain IV. Managing the Internal Audit Function.
  • 75% with Domain V. Performing Internal Audit Services.

“The Standards Board appreciated that the public comment survey provided respondents with opportunities to comment on the principles and standards of their choice, independent of whether they agreed or disagreed with an element overall,” said J. Michael Peppers, CIA, QIAL, CRMA, immediate past chairman of the IIASB. “This methodology allowed people to provide the thought process behind their opinion, which is helpful to our Standards Board members and technical staff reviewing each comment. We received the informed, intentional, and specific feedback we were looking for.”

The Standards Board’s international committee meetings were observed by members of the IPPF Oversight Council, an independent body whose purpose is to ensure that the Standards Board adheres to its due process. “While the methodology requires meticulous and time-consuming work, the IPPF Oversight Council was satisfied with the process,” said Kat Seeuws, vice president of Professional Standards and Guidance at The IIA. “The Standards Board’s review of the specific comments, combined with feedback received through letters and meetings, has resulted in a good understanding of areas of agreement and disagreement with the draft Standards.”

The Standards Board will meet again in September to discuss and approve revisions for a final draft of the Global Internal Audit StandardsTM, which are expected to be released at the end of 2023. Additional information is available at theiia.org/ippfevolution.

About the International Internal Audit Standards Board

The IIASB has a mission “to serve the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.” The International Standards for the Professional Practice of Internal Auditing are proposed to be renamed the Global Internal Audit StandardsTM.

About The Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is an international professional association that serves more than 235,000 global members and has awarded more than 190,000 Certified Internal Auditor (CIA) certifications worldwide. Established in 1941, The IIA is recognized throughout the world as the internal audit profession's leader in standards, certifications, education, research, and technical guidance. For more information, visit theiia.org.    

The IIA

The Institute of Internal Auditors