Global Internal Audit Standards
Current Status: The new Standards have been released.
Read the Global Internal Audit StandardsIIASB Reviews Feedback on New Global Internal Audit Standards
During the IIA’s International Committee Meetings in Amsterdam, July 13—15, the Standards Board discussed themes arising from comments on the draft Global Internal Audit Standards™ received during the public comment period. The Standards Board continues to review nearly 19,000 specific comments from 1,612 surveys that were submitted. The chart below shows the level of agreement among survey respondents with each major element of the proposed Global Internal Audit Standards.
Learn about the new Global Internal Audit Standards on a free webinar.
Watch NowHear from IIASB Chair Naohiro Mouri
Thank you
Following The IIA’s public consultation period, the International Internal Audit Standards Board (IIASB) wishes to thank you for your feedback and comments on the proposed Global Internal Audit Standards. Your perspective is 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 implementing 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.
The IIASB is reviewing and analyzing quantitative and qualitative feedback as it continues its work to enhance and validate the proposed Global Internal Audit Standards. A table categorizing the comments by themes will be published together with the final version of the Standards. Additionally, the rationale for the IIASB’s decisions will be provided. In its monitoring role, the IPPFOC will evaluate this process.
The Standards will become effective one year after the publication date. The transition plans for the certifications and for the EQA will be communicated in due course. Please email Standards@theiia.org with any questions.
Helpful Resources Available
- A Table of Contents lists out the sections of the Proposed Global Internal Audit Standards™.
- A detailed mapping of statements and concepts from the International Standards for the Professional Practice of Internal Auditing (2017) to the Proposed Global Internal Audit Standards™ .
- A comparison of the Glossaries from the International Standards for the Professional Practice of Internal Auditing (2017) to the Proposed Global Internal Audit Standards™ .
- A summary to facilitate discussion between the chief audit executive and the board of Domain III Principles and Standards, which cover responsibilities for governing the internal audit function.
- A selection of overview videos is available.
- A review of the proposed Topical Requirements.
- Answers to 16 of the most frequently asked questions about the proposed standards.
- The unique characteristics of the public sector are for the first time highlighted in the proposed standards.