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Report on the Standard-Setting and Public Comment Process

Standards The IIA Feb 28, 2024

This report describes The IIA's objectives and processes for setting the standards for the internal audit profession. The report is intended to promote confidence among IIA members and stakeholders in the rigor, inclusivity, and oversight applied to the processes for setting the Global Internal Audit StandardsTM. The report is divided into the following sections:

  • The standard-setting process, including governance and content development aspects.
  • Processes for exposing a draft for public comment and receiving, analyzying, and disposing public comments to create the final draft.
  • Dispositions of major and additional themes in the public comments.


The Institute of Internal Auditors