IIA International Standards for the Professional Practice of Internal Auditing
Government Accountability Office Government Audit Standards (GAGAS)
A Comparison, 2nd Edition
IIA Standards/GAGAS, A Comparison, 2nd Edition
The United States (U.S.) Government Accountability Office (GAO) and The Institute of Internal Auditors (IIA) are recognized nationally and internationally as leaders in promoting high quality audit work through the issuance of professional auditing standards. Professional auditing standards provide a framework for conducting high quality audits. Both organizations are committed to working together to develop standards that are complementary and can be used to perform high quality government audits. The purpose of the second edition of this document is to provide updated information related to identifying similar principles and key differences between each organization’s standards. In addition, the document is designed to provide suggestions for consideration should a government internal audit organization be required to or elect to comply with both organizations’ standards in conducting audit work.