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The IIA’s Proposed Global Internal Audit Standards Available for Public Comment in More Than 20 Languages.

News Release The IIA May 18, 2023

  • Public comment survey in English closes May 30. Other languages close on various dates throughout June.
  • The IIA and the International Internal Audit Standards Board request input broadly from global stakeholders.

LAKE MARY, FLA (May 18, 2023) - The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certifications, education, research, and technical guidance worldwide – encourages all interested parties to comment on the proposed changes to the International Professional Practices Framework (IPPF), including the newly proposed Global Internal Audit Standards, before the 90-day review period for the English version closes on May 30. Additionally, the draft, survey, and a survey preview document are available in 20 other languages, with various closing dates throughout June. All versions may be found by visiting Feedback received during the public comment period will inform the development of the final version of the Global Internal Audit Standards, which will be issued in late 2023 and take effect 12 months after release.

The draft is the result of the IPPF Evolution Project, an extensive research and review process launched in 2020 that included input from a broad range of stakeholders globally and the IPPF Oversight Council, which comprises representatives from five independent, noteworthy global organizations. Outreach to date has led to in-person and virtual engagement with thousands of internal audit practitioners and stakeholders from more than 150 countries. In addition to internal audit practitioners, stakeholder engagement has included corporate directors, regulators, standard-setting bodies, and 115 IIA affiliates around the world.

“Collecting informed feedback from stakeholders across the globe is essential to ensure that the updated standards are the correct solution to help lead the profession into the future,” said Lily Bi, executive vice president of Global Standards and Certifications at The IIA. “We’re appreciative of the responses we’ve received to date and encourage our members as well as internal audit stakeholders to make their voice hear by submitting feedback ahead of the deadline.”

In addition to the changes to the Standards themselves, the public comment draft articulates the keys to effective internal auditing by grouping the Standards into five domains under the newly named Global Internal Audit StandardsTM:

  • Domain I: Purpose of Internal Auditing articulates how internal auditing helps organizations achieve success and the conditions that make internal auditing most effective.
  • Domain II: Ethics and Professionalism incorporates the Code of Ethics and the current Standards relating to practitioner conduct and is enriched by addressing due professional care.
  • Domain III: Governing the Internal Audit Function clarifies the board’s role and responsibilities in support of an effective internal audit function and addresses how the chief audit executive can support the board in carrying out its responsibilities.
  • Domain IV: Managing the Internal Audit Function clarifies the chief audit executive’s role and the responsibilities for effectively managing an internal audit function.
  • Domain V: Performing Internal Audit Services codifies requirements and considerations to help internal auditors performing internal audit engagements with consistency and quality.

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About The Institute of Internal Auditors

The Institute of Internal Auditors (IIA) is an international professional association that serves more than 230,000 global members and has awarded more than 185,000 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


James Schiavone


The Institute of Internal Auditors