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International Standards for the Professional Practice of Internal Auditing

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.


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 (2022–23)

  • J. Michael Peppers, CIA, QIAL, CRMA, Chairman | Texas, United States
  • Manoj Agarwal, CIA, CRMA | Mumbai, India
  • Farah George Araj, CIA, QIAL, CRMA | North Perth, Australia
  • Stephen Donald Stanley Coates, CIA, CGAP, CRMA | Wakerley, Australia
  • Fábio de Figueiredo Pimpão, CIA, CCSA, CRMA | Michigan, United States
  • Naji Fayad, CIA, CCSA, CRMA Riyadh, | Saudi Arabia
  • Marthin Johan Grobler, CIA, CRMA | Cape Town, South Africa
  • Peter Hartog, CIA | Amsterdam, Netherlands
  • Kenneth Henry | Florida, United States
  • Shu-Lung Hsu, CIA, CCSA | Hsinchu, Taiwan (Greater China)
  • Bailey Jordan, CIA, CRMA | North Carolina, United States
  • Hans-Peter Lerchner, CIA, CRMA | Wien, Austria
  • Jodie Lobana, CIA | Ontario, Canada
  • Harriet Richardson, CIA, CGAP, CRMA | Washington, United States
  • Doron Ronen, CIA, CRMA | Givataim, Israel
  • James A. Rose, CIA, CRMA | Kentucky, United States
  • Elizabeth Sandwith Yeadon | West Yorkshire, United Kingdom
  • Angela Simatupang, CIA, CRMA | Jakarta, Indonesia
  • Dominique Vincenti, CIA, CRMA | California, United States
  • Julia Wyckoff, CIA | California, United States
  • Hajime Yoshitake, CIA, CCSA, CFSA, CRMA | Nagareyama-city, Japan
  • David Petrisky, CIA, CRMA, IIASB Liaison | IIA Headquarters
  • Lauressa Nelson, IAP, IIASB Support | IIA Headquarters