Topical Requirements Committee (TRC)

About the TRC

The Topical Requirements Committee’s mission is to serve the global internal audit profession, its stakeholders, and the public interest by developing, issuing, maintaining, and promoting the Topical Requirements.

The IIA provides mandatory and recommended guidance to internal auditors worldwide. The Topical Requirements Committee will direct the development, implementation, maintenance, and promotion of the Topical Requirements in alignment with existing governance documents.

The committee will solicit input from and consider the interests of various stakeholders — such as internal auditors, experts in governance and risk management, government bodies, regulatory agencies, public representatives, and others — so that The IIA’s Topical Requirements reflect diverse needs and priorities.

The TRC reports to the International Internal Audit Standards Board.

TRC Representatives, 2026–27

Leadership

Charles Johnson, Jr., CIA, QIAL, CRMA, CFSA, CGAP | United States

Members

Eileen Iles, CIA, CRMA, CCSA, CFSA | United States

Yuko Keicho, CIA | Japan

Gastón Lariau, CIA, CRMA | Uruguay

Maciej Piołunowicz, CIA | Poland

Jim Romero, CIA, CRMA, CCSA | Colombia

James A. Rose, CIA, CRMA | United States

Muriel Uzan, CIA, CRMA | Spain

Tichaona Zororo, CIA, CRMA | South Africa

IPPF & Standards related links

IPPF & Standards

Learn how The IIA IPPF and Global Internal Audit Standards define principles, standards, requirements, and guidance for the internal audit profession.

Global Internal Audit Standards

Explore the 2024 Global Internal Audit Standards™ that guide the worldwide professional practice of internal auditing.

Topical Requirements

Learn how IIA Topical Requirements for internal auditing enhance the consistency and quality of internal audit services.

Global Guidance

IIA Global Guidance for internal auditing provides best practices, step-by-step processes, and recommendations for performing internal audit services.

Ethics and Professionalism

Ethics and Professionalism have been incorporated into the Global Internal Audit Standards™ as Domain II to state the principles and expectations governing the behavior of individuals and organizations in the conduct of internal auditing. It describes the minimum requirements for conduct and behavioral expectations rather than specific activities.

Document Search

Browse The IIA’s IPPF, Global Internal Audit Standards™, Topical Requirements, Global Guidance, Audit Tools, Global Practice Guides, and GTAGs®. Formerly the Standards Knowledge Center.