The International Standards for the Professional Practice of Internal Auditing (Standards).
The Standards are based on the Core Principles 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.
- 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.
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.
Revised Standards, Effective January 1, 2017
The International Internal Audit Standards Board released the revision to the Standards following consideration and approval by the International Professional Practice Framework Oversight Council.
The revised standards are available in two English-language versions. One of these versions is marked up to show changes from the 2013 version which has been replaced.