2017 Standards | Introduction | Attribute Standards | Performance Standards | Glossary
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
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
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 (2019-20)
CHAIRMAN J. Michael Peppers, CIA, CRMA, QIAL, Austin, CHAIRMAN |
2020 |
Manoj Biharilal Agarwal, CIA, CRMA, IIA India |
2022 |
Farah G Araj, CIA, QIAL, IIA United Arab Emirates |
2022 |
Stephen Coates, CIA, CGAP, CRMA, IIA Australia |
2022 |
Naji Fayad, CIA, IIA Lebanon |
2021 |
Kenneth Robert Henry, Miami |
2021 |
Ágúst Hrafnkelsson, CIA, CRMA, IIA Iceland |
2020 |
Paresh Lalla, CIA, CCSA, CRMA, IIA South Africa |
2022 |
Jodie Lobana, CIA, Toronto |
2121 |
Deborah L. Munoz, CIA, CRMA, Los Angeles |
2121 |
Svetlana Muresan, IIA Romania |
2022 |
Elizabeth Sandwith, CMIIA, IIA UK & Ireland |
2020 |
Angela Indirawati Simatupang, CIA, CRMA, IIA Indonesia |
2022 |
Trygve Sorlie, CIA, CCSA, CRMA, IIA Norway |
2022 |
C. Renato Trisciuzzi, CIA, QIAL, CCSA, CRMA, IIA Brazil |
2020 |
Dominique Vincenti, CIA, CRMA, San Francisco |
2022 |
Julia Wyckoff, CIA, San Jose |
2021 |
Hajime Yoshitake, CIA, CCSA, CFSA, CRMA, IIA Japan |
2022 |
Harold Silverman, CIA, QIAL, CRMA, Staff Liaison, IIA Headquarters |
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 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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