Global Internal Audit Standards

Global Internal Audit Standards™ guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function.

The complete 2024 Global Internal Audit Standards are a mandatory component of the International Professional Practices Framework® (IPPF®).
All internal audit functions are expected to be in conformance with the Global Internal Audit Standards.

Global standards for internal auditing

The Global Internal Audit Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council.

Global Internal Audit Standards are also referred to as the Standards.

Complete Standards Condensed Standards All Standards Documents

How are the Global Internal Audit Standards organized?

The Global Internal Audit Standards are organized into five domains: Purpose of Internal Auditing, Ethics and Professionalism, Governing the Internal Audit Function, Managing the Internal Audit Function, and Performing Internal Audit Services.

Domain I: Purpose of Internal Auditing

Assists internal auditors and internal audit stakeholders in understanding and articulating the value of internal auditing.

Domain II: Ethics and Professionalism

Outlines the behavioral expectations for professional internal auditors, including chief audit executives, other individuals, and any entities that provide internal audit services.

Conformance with these principles and standards instills trust in the profession of internal auditing, creates an ethical culture within the internal audit function, and provides the basis for reliance on internal auditors’ work and judgment.

Domain III: Governing the Internal Audit Function

Outlines the requirements for chief audit executives to work closely with the board to establish the internal audit function, position it independently, and oversee its performance.

Describes senior management’s responsibilities that support the board’s responsibilities and promote strong governance of the internal audit function.

Domain IV: Managing the Internal Audit Function

The chief audit executive is responsible for managing the internal audit function in accordance with the internal audit charter and Global Internal Audit Standards. This responsibility includes strategic planning, obtaining and deploying resources, building relationships, communicating with stakeholders, and ensuring and enhancing the performance of the function.

Domain V: Performing Internal Audit Services

Performing internal audit services requires internal auditors to effectively plan engagements, conduct the engagement work to develop findings and conclusions, collaborate with management to identify recommendations and/or action plans that address the findings, and communicate with management and the employees responsible for the activity under review throughout the engagement and after it closes.

What are the principles of the Global Internal Audit Standards?

The principles capture the essence of and provide the foundation for effective internal auditing.
Each principle is supported by standards that contain requirements, considerations for implementation, and examples of evidence of conformance.
Together, these elements help internal auditors achieve the principles and fulfill the purpose of internal auditing.

The 15 principles of the Global Internal Audit Standards

Demonstrate Integrity
Maintain Objectivity
Demonstrate Competency
Exercise Due Professional Care
Maintain Confidentiality
Authorized by the Board
Positioned Independently

Overseen by the Board
Plan Strategically
Manage Resources
Communicate Effectively
Enhance Quality
Plan Engagements Effectively
Conduct Engagement Work
Communicate Engagement Results and Monitor Action Plans

Global Internal Audit Standards, 2024 Edition

The IIA Global Internal Audit Standards™, The Redbook™, guides the worldwide professional practice of internal auditing and serves as a basis for evaluating and elevating the quality of the internal audit function. Available as an eBook and hardcover.

Get The Redbook

Internal audit standards resources

Document Search

Browse The IIA’s IPPF, Global Internal Audit Standards™, Topical Requirements, Global Guidance, Audit Tools, Global Practice Guides, and GTAGs®. Formerly the Standards Knowledge Center.

Acknowledgements

"The IIA is grateful to members of the International Internal Audit Standards Board past and present who devoted countless hours of their time as volunteers to this worthy project. The Global Internal Audit Standards are the culmination of years of research, outreach, feedback, and due diligence, all of which were vital to crafting Standards that reflect the vision, breadth, and depth of our profession and the needs of the organizations we serve. The IIASB thanks the IPPF Oversight Council, IIA members and staff, IIA affiliates, internal audit practitioners, and other stakeholders that contributed their time and feedback throughout the process. The perspectives shared were invaluable in shaping the Standards to address the evolving needs and challenges faced by audit professionals and organizations worldwide."

Naohiro Mouri, CIA, CPA, Chair, International Internal Audit Standards Board

J. Michael Peppers, CIA, QIAL, CRMA, CPA, Immediate Past Chair, International Internal Audit Standards Board

Can the IPPF, Standards, or related content be reprinted, translated, or licensed?

Review the copyright notice Ask about reprinting Ask about translating Learn how to license the Standards