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Technical Services - IIA-Australia


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.
  • The Standards employ terms that have been given specific meanings that are included in the Glossary.

Revised Standards, Effective January 1, 2017

The International Internal Audit Standards Board (IIASB) released the revision to the Standards following consideration and approval by the International Professional Practice Framework Oversight Council (IPPFOC).

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:

Airservices Australia*
AMP Limited*
Australian Taxation Office*
Auto & General Insurance 
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*
Teachers Credit Union*
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.

Standards & Guidance — International Professional Practices Framework (IPPF)®