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, 2013

The International Internal Audit Standards Board (IIASB) recently released the revision to the Standards following consideration and approval by the International Professional Practice Framework Oversight Council (IPPFOC).

2013 Standards

Further explanation to the changes to Standard 2120.A1 and 2130.A1

Global Web Broadcast — Standards Update

To learn more about the 2013 Standards, watch a Playback or download a PowerPoint presentation from The IIA's Global Web Broadcast.

Disposition Table — The Standards Exposure Results/Comments

The proposed changes to the Standards had a 90-day exposure period from 20 February, 2012 to 20 May, 2012. During the exposure period, the IIASB received 1,685 responses from individuals and organizations around the world. As part of The IIA’s quest to build greater transparency into its Standards-setting processes, the IIASB issued the disposition table, which documents key comments received during the last exposure period and actions taken by the IIASB as a result of that input.

Disposition Table

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

Downloads and Links

Standards (Previous Edition, Effective January 1, 2011)

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
Andrew S. Wallace, PriceWaterhouseCoopers, USA
Agust Hrafnkelsson, Islandsbanki hf, Iceland
Augustino Emmanuel Mbogella, Nartional Macrofinance Bank, Tanzania
Beatrice Ki-Zerbo, IIA France
Bismark Rodriguez, Ernst & Young, Panama
David W. Zechnich, Deloitte & Touche, USA
Gregory Allan Kalin, Morningstar, Inc, USA
Hajime Yoshitake, Resona Bank, Ltd., Japan
Hazem Keshk, Boubyan Bank
Jacek Jezierski, Supreme Audit Office of Poland
Katherine E. Sidway Homer, American Tower Corporation, USA
Kenneth Robert Henry, School of Accounting Florida International University, USA
Lesedi Lesetedi, Botswana International University of Science & Technology, Botswana, USA
Leslie R. Thompson, InterGen Services, USA
Michael J. A. Parkinson, KPMG Australia
Natarajan Girija Shankar, Aditya Birla Group, India
Oswaldo Basile, Walmart Brasil Ltda, Brazil
Patricia Miller, Chairman, Deloitte & Touche (retired), USA
Peck Leng Tan, Defence Science & Technology Agency, Singapore
Shi Xian, Nanjing Audit University, China
Trygve Sorlie, Trygve Sørlie Services EPF, Norway