International Standards for the Professional Practice of Internal Auditing (Standards)
Standards are principle-focused and provide a framework for performing and promoting internal auditing. The Standards are mandatory requirements consisting of:
- Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance. The requirements are internationally applicable at organizational and individual levels.
- Interpretations, which clarify terms or concepts within the statements.
- Glossary terms.
It is necessary to consider both the statements and their interpretations to understand and apply the Standards correctly. The Standards employ terms that have been given specific meanings as noted in the Glossary, which is also part of the Standards.
The Standards Exposure Results
The proposed changes to the Standards had a 90-day exposure period from Feb. 1, 2016, to April 30, 2016. During the exposure period, the IIASB received responses from individuals and organizations around the world. Visit the 2016 Standards Exposure page to learn more.
View the Current Standards Online
International Internal Audit Standards Board (IIASB)
To serve the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.
IIASB Members (2021–22)
|J. Michael Peppers, CIA, CRMA, QIAL Chairman||Texas, UNITED STATES|
|Manoj Biharilal Agarwal, CIA, CRMA||Mumbai, INDIA|
|Farah G Araj, CIA, QIAL||Perth, AUSTRALIA|
|Stephen Donald StanleyCoates, CIA, CGAP||Wakerly, AUSTRALIA|
|Fabio de Figueiredo Pimpao, CIA, CRMA, CCSA||Michigan, UNITED STATES|
|Naji Fayad, CIA, CRMA, CCSA||Riyadh, SAUDI ARABIA|
|Marthin Johann Grobler, CIA, CRMA||Cape Town, SOUTH AFRICA|
|Peter Hartog, CIA||Amsterdam, NETHERLANDS|
|Kenneth Henry, CA||Florida, UNITED STATES|
|Bailey Jordan, CIA, CRMA||North Carolina, UNITED STATES|
|Hans-Peter Lerchner, CIA, CRMA||Wien, AUSTRIA|
|Jodie Lobana, CIA||Brampton, CANADA|
|Doron Ronen, CIA, CRMA||Givataim, ISRAEL|
|James A. Rose, CIA, CRMA||Kentucky, UNITED STATES|
|Elizabeth Sandwith, CFIIA||Yeadon West Yorkshire, U.K|
|Vladimir Serkin, CIA||Moscow, RUSSIA|
|Angela Simatupang, CIA, CRMA||Jakarta, INDONESIA|
|Trygve Sorlie, CIA, CRMA, CCSA||Nordre land, NORWAY|
|Dominique Vincenti, CIA, CRMA||California, UNITED STATES|
|Julia Wyckoff, CIA||California, UNITED STATES|
|Hajime Yoshitake, CIA, CCSA, CFSA, CRMA||Nagrareyama-city, JAPAN|
|Christine Hovious, CIA, CRMA, QIAL IIASB Liaison||IIA Headquarters|