Global Internal Audit Standards 

IIASB Reviews Feedback on New Global Internal Audit Standards

During the IIA’s International Committee Meetings in Amsterdam, July 13—15, the Standards Board discussed themes arising from comments on the draft Global Internal Audit Standards™ received during the public comment period. The Standards Board continues to review nearly 19,000 specific comments from 1,612 surveys that were submitted. The chart below shows the level of agreement among survey respondents with each major element of the proposed Global Internal Audit Standards.

IIASB immediate past Chairman J. Michael Peppers: We asked. You responded. With your help, we will elevate the impact of internal auditing. Thank you!

Helpful Resources Available

• A Table of Contents lists out the sections of the Proposed Global Internal Audit Standards™.
• A detailed mapping of statements and concepts from the International Standards for the Professional Practice of Internal Auditing (2017) to the Proposed Global Internal Audit Standards™ .
• A comparison of the Glossaries from the International Standards for the Professional Practice of Internal Auditing (2017) to the Proposed Global Internal Audit Standards™ .
• A summary to facilitate discussion between the chief audit executive and the board of Domain III Principles and Standards, which cover responsibilities for governing the internal audit function.
• A selection of overview videos is available.  
• A review of the proposed Topical Requirements.
• Answers to 16 of the most frequently asked questions about the proposed standards.
• The unique characteristics of the public sector are for the first time highlighted in the proposed standards.