Standards

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

• View the Current Standards Available in Multiple Languages 
• Introduction to the Standards 
• Attribute Standards
• Performance Standards
• Glossary

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.

International Internal Audit Standards Board (2023–24)

• Naohiro Mouri, CIA, Chairman | United States
• J. Michael Peppers, CIA, QIAL, CRMA, Immediate Past Chairman | United States

Members

• Manoj Agarwal, CIA, CRMA | India
• Laurent Berliner, CIA, CRMA | Luxembourg
• Fábio de Figueiredo Pimpão, CIA, CCSA, CRMA | Brazil
• Peter Elam, CIA, QIAL, CRMA | United Kingdom and Ireland
• Naji Fayad, CIA, CCSA, CRMA, | Lebanon
• Marthin Grobler, CIA, CRMA | South Africa
• Hussein Isingoma, CIA | Uganda
• W. Charles Johnson, Jr., CIA, QIAL, CFSA, CGAP, CRMA | United States
• Koh Chin Beng, CIA | Singapore
• Hans-Peter Lerchner, CIA, CRMA | Austria
• Helen Li, CIA | China
• Dr. Jodie Lobana, CIA | Canada
• Maciej  Piolunowicz, CIA | Poland
• Harriet Richardson, CIA, CGAP, CRMA | United States
• Doron Ronen, CIA, CRMA | Israel
• James Rose, CIA, CRMA | United States
• Angela Simatupang, CIA, CRMA | Indonesia
• Dominique Vincenti, CIA, CRMA | United States
• Julia Wyckoff, CIA | United States

Special Advisors

• Stephen Coates, CIA, CGAP, CRMA | Australia
• Peter Hartog, CIA | Netherlands
• Liz Sandwith, CFIIA | United Kingdom and Ireland
• Hajime Yoshitake, CIA, CCSA, CFSA, CRMA | Japan

IIA Global Headquarters Staff Support

• David Petrisky, CIA, CRMA, Director, Professional Standards, IIASB Liaison | IIA Global Headquarters
• Lauressa Nelson, Internal Audit Practitioner, Senior Manager, Professional Standards | IIA Global Headquarters