Global Internal Audit Standards
ACCESS THE NEW GLOBAL INTERNAL AUDIT STANDARDSEarly adoption is encouraged
The new Global Internal Audit StandardsTM, released January 9, 2024, will become effective January 9, 2025. Internal audit functions may start adopting the Standards now.
The 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. At the heart of the Standards are 15 guiding principles that enable effective internal auditing.
The Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council.
Resources Available
PDF documents for download
Applying the Standards – Additional Resources
Visit the Standards Knowledge Center to find tools, videos, podcasts, courses, and more. Click on Topical Requirements to learn more about this new mandatory element of the IPPF, currently being developed. Click on Global Guidance to download authoritative guidance for performing internal audit services.
How has the IPPF changed?
The new International Professional Practices Framework® (IPPF®) organizes the authoritative body of knowledge, promulgated by The IIA, for the professional practice of internal auditing.
The IPPF includes:
- Global Internal Audit Standards
- Topical Requirements: a new element of the IPPF, which will be available soon and work in concert with the Global Internal Audit Standards.
- Global Guidance: Global Practice Guides, Global Technology Audit Guides, and other nonmandatory guidance.
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Assessments conducted in 2025 will primarily evaluate conformance with the Global Internal Audit Standards. The quality assessor will exercise professional judgment in considering the internal audit function's efforts to comply with these standards, while also taking into account work performed under The IIA’s previous International Standards for the Professional Practice of Internal Auditing.
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The 2024 Global Internal Audit Standards incorporate all the mandatory elements of the 2017 IPPF, including the Definition of Internal Auditing, Mission of Internal Audit, Code of Ethics, Core Principles for the Professional Practice of Internal Auditing. Additionally, the recommended guidance contained in the 2017 Implementation Guides also has been incorporated into the 2024 Standards as considerations for implementation and examples of evidence of conformance. These elements are no longer considered separate elements of the framework.
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Yes, the 2017 IPPF and International Standards for the Professional Practice of Internal Auditing remain valid until January 8, 2025. However, early adoption the 2024 IPPF and Global Internal Audit Standards is encouraged, and as of January 9, 2025, internal audit functions should use only the 2024 versions since quality assessments will be evaluated using those versions beginning on that date.
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The Standards will be effective for quality assessments January 9, 2025, 12 months after the date of the Standards publication. Learn more by watching the “What the New Standards Mean to Quality Assessments” webinar.
Options for conducting your next external 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. The IIA recommends adding a supplementary gap/readiness assessment to assess how well your function is prepared to implement the new Standards.
- Gap/readiness assessments may be scheduled at any point to help your internal audit function prepare to implement the new Standards effectively.
For more information about external quality assessments, please visit Quality Services.
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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.
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- Detailed information and various scenarios are available at theiia.org/cia2025.
- The CIA exam will not change until May 2025.
- The Internal Audit Practitioner exam will not change before the January 2025 effective date.
- The CRMA exam is not affected by changes to the Standards.
- For questions about exam preparation materials, please reach out to the review providers directly.
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Those who have successfully completed all three CIA exam parts and earned the CIA certification will not be required to retest or earn a new credential. No actions are required other than fulfilling annual certification renewal policy.
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Details about the most recent processes appear in the Report on the Standard-setting and Public Comment Processes for the Global Internal Audit StandardsTM.
Frequently Asked Questions
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, Chairman, International Internal Audit Standards Board
J. Michael Peppers, CIA, QIAL, CRMA, CPA, Immediate Past Chairman, International Internal Audit Standards Board