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What Are The Standards

Standards are principle-focused and provide a framework for performing and promoting internal auditing. 

International Standards for the Professional Practice of Internal Auditing (Standards)

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 organizational and individual levels.
  • Interpretations, which clarify terms or concepts within the statements.
  • Glossary terms.

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 as noted in the Glossary, which is also part of the Standards.

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).

Review The Standards

View the Current Standards Online

Standards Glossary

The IIA's Standards Glossary

Attribute Standards

Attribute Standards address the characteristics of organizations and parties performing internal audit activities.

Performance Standards

Performance Standards describe the nature of internal audit activities and provide criteria against which the performance of these services can be evaluated.

The Standards Exposure Results

The proposed changes to the Standards had a 90-day exposure period from Feb. 1, 2016, to April 30, 2016. During the exposure period, the IIASB received responses from individuals and organizations around the world. Visit the 2016 Standards Exposure page to learn more.

Standards Effective Jan. 1, 2013– Dec. 31, 2016

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).

Review The Standards

Core Principles

Integrity is everything in the world of internal auditing. We’ve designed Core Principles to help make sure you’re always aligned and future-focused.

Standards

Standards are principle-focused and provide a framework for performing and promoting internal auditing.

Definition of Internal Auditing

The Definition of Internal Auditing states the fundamental purpose, nature, and scope of internal auditing.

Process & Due Diligence

The International Professional Practices Framework (IPPF) is more than authoritative guidance, it’s a touchstone for the profession.

Permission to Print & Translate

We’re always looking for ways to share everything we can about the world of internal auditing, that’s why we allow our members and non-members to freely download any and all portions of the IPPF.

Standards Glossary

The IIA's Standards Glossary

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