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.

2017 Standards

English English, marked-up version Albanian Arabic Armenian​ Bosnian Bulgarian Chinese (Simplified) Chinese (Traditional) Croatian Czech​ Dari 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 (2019-20)