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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorStandards and GuidanceBreadcrumb SeparatorLeading PracticesBreadcrumb SeparatorThe IIA and INTOSAI: A Comparison of Authoritative Guidance

​NEW! The IIA and The International Organization of Supreme Audit Institutions (INTOSAI): A Comparison of Authoritative Guidance

The IIA and The International Organization of Supreme Audit Institutions (INTOSAI): A Comparison of Authoritative Guidance

Enhance Public Sector Cooperation through Increased Understanding

The IIA and The International Organization of Supreme Audit Institutions (INTOSAI): A Comparison of Authoritative GuidanceThe interaction between internal and external auditors in the public sector is necessary to effectively serve stakeholders’ needs. Maximizing the value of these interactions can be enhanced if both parties understand the perspective from which the other is operating. To shed light on the similarities and differences that exist between them, The IIA and INTOSAI have partnered to compare and contrast their respective organizations and the authoritative guidance they are responsible for delivering. The guidance compares the organizations’ history, Code of Ethics, standards, and general characteristics of their authoritative guidance so that their members can facilitate collaboration through a deeper understanding of each other’s perspective.