Quality Standards


The Standards for internal auditing worldwide are the ‘International Standards for the Professional Practice of Internal Auditing’ contained in the ‘International Professional Practices Framework’ (IPPF) issued by the Institute of Internal Auditors. 

IIA members and Certified Internal Auditors (CIAs) agree to abide by the Code of Ethics, which requires Internal Auditors to perform internal auditing services in accordance with the Standards. Therefore the Standards are mandatory for all Internal Auditors who are CIAs or members of the IIA.

Most Internal Audit functions are required by their Internal Audit Charter to provide services in accordance with the Standards. Conformance with the Standards is written into law in some jurisdictions. 

Internal Auditors, whether or not members of the IIA, are encouraged to adopt the Standards. 

The Standards relating to Quality Assurance and Improvement are:
  • 1300: Quality Assurance and Improvement Program
  • 1310: Requirements of the Quality Assurance and Improvement Program
  • 1311: Internal Assessments
  • 1312: External Assessments
  • 1320: Reporting on the Quality Assurance and Improvement Program
  • 1321: Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing
  • 1322: Disclosure of Nonconformance

Related Implementation Guides (IGs) are:  
  • Implementation Guide Standard 1300 Quality Assurance and Improvement Program
  • Implementation Guide Standard 1310 Requirements of the Quality Assurance and Improvement Program
  • Implementation Guide Standard 1311 Internal Assessments
  • Implementation Guide Standard 1312 External Assessments
  • Implementation Guide Standard 1320 Reporting on the Quality Assurance and Improvement Program
  • Implementation Guide Standard 1321 Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”
  • Implementation Guide Standard 1322 Disclosure of Non-conformance

The related Practice Guide is: