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2017 Standards | Introduction | Attribute Standards | Performance Standards | Glossary

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

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).

2017 Standards

English
English, marked-up version
Albanian
Arabic
Armenian​
Bosnian
Bulgarian
Chinese (Simplified)
Chinese (Traditional)
Croatian
Czech
Dutch​
Estonian
Finnish
 ​
French
German (Joint Germany /Austria / Switzerland translation)
Greek
Hebrew
Hungarian
Icelandic
Indonesian
Italian
Japanese
Korean
Latvian
Lithuanian
Macedonian​
Montenegrin
Norwegian
Polish
Portuguese
Romanian
Russian
Serbian
Slovenian
Spanish
Thai
Turkish​​
Ukranian
Vietnamese

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.  

View the Current Standards Online

Introduction to the Standards

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.

Glossary

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).

2013 Standards

English Greek Montenegrin
English, marked-up version Hebrew Norwegian
Albanian Hungarian Polish
Arabic Icelandic Portuguese
Armenian Indonesian Romanian
Bosnian Italian Russian
Bulgarian Japanese Serbian
Chinese (Simplified) Korean Slovakian
Chinese (Traditional) Latvian Slovenian
Czech Lithuanian Spanish
Estonian Macedonian Thai
Finnish Malay Turkish
French Mongolian Ukrainian
German (Joint Germany/Austria/Switzerland Translation)
 

International Internal Audit Standards Board (IIASB)

Mission
To serve the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.

Members (2018-19)
Agust Hrafnkelsson, Islandsbanki hf., Iceland
Andrew S. Wallace, PriceWaterhouseCoopers LLP Florida, USA
Carlos Renato Fontes Trisciuzzi, Walmart, Brasil
Deborah L. Munoz, CalPortland Cement Company, USA
Elizabeth Sandwith, Sandwith Internal Audit Services, United Kingdom
Farah G. Araj, Majid Al Futtaim Retail, Abu Dhabi (UAE)
Jodie Lobana, Lobana Consulting Group Inc., Canada
Julia Wyckoff, Google Inc., USA
Katherine E. Sidway Homer, Bose Corporation, USA
Kenneth Robert Henry, School of Accounting, Florida International University, USA
Nagesh Dinkar Pinge, Tata Motors Ltd., India
Naji Fayad, Arabian Centres Company, Saudi Arabia
Oliver Dieterle, Bundesagentur fuer Arbeit, Germany
Paresh Lalla, KPMG, South Africa
Paul J. Sobel, Georgia-Pacific LLC, USA
Ranjit Singh Taram Singh, Axcelasia Inc., Malaysia
Svetlana Muresan, Assurance Directorate, Court Auditors of Romania, Romania
Yuko Keicho, World Bank Group, USA​​​


An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.

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