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2024 Global Internal Audit Standards

Access the new Global Internal Audit Standards

“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


 

View the Press Release

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.

Access the new Global Internal Audit Standards

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.”

Download the Report

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.

Access the Condensed Global Internal Audit Standards


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.

Resources Available

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.

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.