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Technical Services - IIA-Australia

Standards

The 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 organisational and individual levels.
  • Interpretations, which clarify terms or concepts within the statements.

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 that are included in the Glossary.

The Standards are available as part of the IIA-Australia's drive for a high level of professionalism for all internal audit practitioners.

The following organisations declared their support of the IIA-Australia Standards as part of the recent benchmarking survey, Achieving High Performance in Internal Audit:

aceia
Airservices Australia*
AMCOR*
AMP Limited*
Australian Taxation Office*
Auto & General Insurance 
  IAG*
Ipswich City Council*
Lihir Gold Limited
Manchester Unity Australia Limited
Metcash Limited*
National Australia Bank*
     
Catholic Church Insurances Limited
Cement Australia
City of Port Phillip
City of Stirling
Crane Group Limited*
Curtin University of Technology*
     Quantum Management Consulting & Assurance*
QR Limited*
Queensland Health
Queensland University of Technology*
Rio Tinto*
Seven Network Limited*
     
Department of Communities, QLD*
Department of Education & Training, QLD*
Department of Housing, WA*
Department of Human Services, VIC
Department of Mines & Petroleum, WA*
Department of the Premier & Cabinet, QLD 
  SP AusNet*
SunWater Limited*
Tabreed
Teachers Credit Union*
Telstra*
The University of Melbourne*
Toowoomba Regional Council*
     
Edith Cowan University*
Ergon Energy*
ETSA Utilities
Griffith University*
Heritage Building Society* 
Holroyd City Council
  UXC Ltd
Westfield Group
Wyong Shire Council* 

* Denotes the organisations which have performed an External Quality Assessment, as identified in the 2010 benchmarking survey.

Current Standards

International Standards for the Professional Practice of Internal Auditing (Standards - 2013) ( , 189 KB )
04-Jan-13 | Other | IIA Global | Access: Public
Internal auditing is conducted in diverse legal and cultural environments; within organizations that vary in purpose, size, complexity, and structure; and by persons within or outside the organization. While differences may affect the practice of internal auditing in each environment, conformance with The IIA’s International Standards for the Professional Practice of Internal Auditing (Standards) is essential in meeting the responsibilities of internal auditors and the internal audit activity. The IIA's principle-focused Standards provide a framework for performing and promoting internal auditing. The Standards are mandatory requirements consisting of: (1) Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance, and (2) Interpretations, which clarify terms or concepts within the statements.

The 2013 edition of the IPPF is now available for sale in hard copy.


IPPF Standards Markup Changes 2013-01 vs 2011-01 ( , 352 KB )
10-Oct-12 | Other | IIA-Australia | Access: Public
The IPPF Standards were reviewed, updated and released in October 2012.  The revised Standards became mandatory on 1 January 2013.  The marked up version of the Standards 2013 vs 2011 are provided here for the information of members and others needing to see the changes implemented.

The 2013 edition of the IPPF is now available for sale in hard copy.