“On behalf of the International Internal Audit Standards Board, we are pleased to announce the release of the Global Internal Audit StandardsTM! The 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 staff, and the countless internal audit professionals and stakeholders who contributed their time and feedback. We invite you to watch a recent webinar, during which we discussed the Standards project and the final contents of the new Standards, highlighting how the new Standards elevate the internal audit profession."
Naohiro Mouri, CIA, CPA
Chairman, International Internal Audit Standards Board
J. Michael Peppers, CIA, QIAL, CRMA, CPA
Immediate Past Chairman, International Internal Audit Standards Board
The new Global Internal Audit Standards are released on January 9, 2024 and will become effective January 9, 2025. Early adoption is encouraged.
The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period.
The Standards guide the worldwide professional practice of internal auditing, are principle-based, and serve as a basis for evaluating and elevating the quality of the internal audit function. At the heart of the Standards are 15 guiding principles that enable 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.
Are you looking for a version that allows you to download, print, copy & paste? Please visit the Editable Standards Document Version page to learn more.
The release of the new Standards concludes a multiyear process through which the International Internal Audit Standards Board researched and gained input from stakeholders and practitioners around the globe. Read “Report on the Standard-setting and Public Comment Processes for the Global Internal Audit Standards.”
A “Condensed” version of the Standards – without the recommended guidance of the considerations for implementation and examples of evidence of conformance sections – is provided for practitioners who want a version that only includes mandatory guidance.
The new International Professional Practices Framework® (IPPF®) organizes the authoritative body of knowledge, promulgated by The Institute of Internal Auditors, for the professional practice of internal auditing. The IPPF includes:
- Global Internal Audit Standards™.
- Topical Requirements.
- Global Guidance.
Topical Requirements, a new element of the IPPF, will be available soon and work in concert with the Global Internal Audit Standards.
- Mapping of the 2017 Standards to the 2024 Standards.
- Glossary Comparison 2024 Global Internal Audit Standards to 2017 Standards
- Additional resources available in the Standards Knowledge Center.
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.
In addition, the IIASB wishes to thank members of The IIA, affiliate organizations, and stakeholders for thoughtful feedback and comments received during the exposure period of the proposed Global Internal Audit Standards. The perspectives shared were invaluable in shaping the Standards to address the evolving needs and challenges faced by audit professionals and organizations worldwide.
The IIASB places high importance on a robust and transparent process for its standard setting, and this is monitored by an independent oversight body. The IPPF Oversight Council (IPPFOC) evaluates and monitors the inclusiveness, transparency, and integrity of the IIASB’s standard setting processes prior to approval.
As they become available, translations of the Global Internal Audit Standards will be accessible from this page.
Yes, the International Standards for the Professional Practice of Internal Auditing remain valid until January 2025. As of that date, internal audit functions should be operating according to the Global Internal Audit Standards.
To assist our Certified Internal Auditor® candidates, this page was created to provide answers to common question candidates may have related to the syllabi and exam updates starting in 2025.
The Standards will be effective for quality assessments 12 months after they are published. There are several options for conducting your next quality assessment. If your next assessment is due in 2024, you should proceed with your assessment when due under the existing IPPF. If your assessment is due in 2025, you can choose to accelerate your assessment under the existing IPPF in 2024, or you can elect to have a gap assessment performed by IIA Quality Services in 2024 to assess your readiness in implementing the new Standards. Learn about What the New Standards Mean to Quality Assessments on a webinar on February 13. Register now.
The current quality assessment manual remains in effect and valid until updated. As the new Standards are established, a new quality assessment manual will be published later in 2024. It is anticipated that the new manual will provide direction on the new Standards as well as other guidance issued in support of the new Standards.