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The IIA Solicits Feedback on Proposed New Global Internal Audit Standards

Press Release The IIA Mar 01, 2023

LAKE MARY, FLA (March 1, 2023) - The Institute of Internal Auditors (IIA) – the internal audit profession's leader in standards, certifications, education, research, and technical guidance worldwide – today released for public comment a draft on proposed changes to the International Professional Practices Framework (IPPF), with focus on the International Standards for the Professional Practice of Internal Auditing. The 90-day public comment period opens today and runs through May 30.

The public comment draft is the next step in the IPPF Evolution Project, an extensive research effort launched in 2020 that has engaged thousands of internal audit practitioners and stakeholders, including regulators, corporate directors, and standard-setting bodies from across the globe.

“The unprecedented scope of our research and engagement with internal auditors has resulted in a draft that includes significant enhancements to the Standards,” said J. Michael Peppers, CIA, QIAL, CRMA, CPA, Chairman of the International Internal Audit Standards Board. “For decades, global internal audit professionals have relied heavily upon the framework and Standards contained in the IPPF. The new Standards will ensure that future generations of internal auditors will uphold the profession’s well-earned reputation for exceeding stakeholder expectations and adding value to their organizations.”

Beyond the extensive 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. This change outlines important board responsibilities in support of an effective internal audit function and addresses how the chief audit executive (CAE) can support the board in carrying out its responsibilities.
  • Domain IV: Managing the Internal Audit Function clarifies the CAE’s role and the responsibilities for effectively managing an internal audit function.
  • Domain V: Performing Internal Audit Services includes additional requirements and practices to ensure internal auditors provide high-quality services.

“Effective professional standards aren’t – and can’t be – static,” said Anthony Pugliese, CIA, CPA, CGMA, CITP, President and CEO of The IIA. “In addition to making the Standards clearer and easier to use, we’ve also made sure the new draft Standards reflect the rapidly-changing business landscape and the ever-expanding scope of internal audit work. I’m excited for the release of the public comment draft and the opportunity for practitioners and stakeholders to help shape the future of our profession by sharing their feedback.”

Feedback from the public comment period will inform the continued development of the new Standards. The final Standards will be issued in late 2023 and take effect 12 months after release.

The full version of the exposure draft of the new Standards, with instructions for providing feedback, is available at

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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