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Standards

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

Attribute Standards
Attribute Standards address the characteristics of organizations and parties performing internal audit activities.
Performance Standards
Performance Standards describe the nature of internal audit activities and provide criteria against which the performance of these services can be evaluated.

International Internal Audit Standards Board (IIASB)

Mission

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