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 (2016-17)
Andrew S. Wallace, PriceWaterhouseCoopers, USA
Agust Hrafnkelsson, Islandsbanki hf, Iceland
Augustino Emmanuel Mbogella, Nartional Macrofinance Bank, Tanzania
Beatrice Ki-Zerbo, IIA France
David W. Zechnich, Deloitte & Touche, USA
Elizabeth Sandwith, Sandwith Internal Audit Services, United Kingdom
Farah G Araj, IIA–United Arab Emirates (UAE)
Gregory Allan Kalin, Morningstar, Inc, USA
Hajime Yoshitake, Resona Bank, Ltd., Japan
Harold C. Silverman, The Wendy’s Company, USA
Katherine E. Sidway Homer, American Tower Corporation, USA
Kenneth Robert Henry, School of Accounting Florida International University, USA
Leslie R. Thompson, InterGen Services, USA
Michael J. A. Parkinson, KPMG Australia
Nagash Pinge, Tata Motors Ltd, India
Nam Chie Sia, Citibank, Singapore
Oswaldo Basile, Walmart Brasil Ltda, Brazil
Paresh Lalla, KPMG South Africa
Paul J. Sobel, Georgia-Pacific LLC, USA
Ranjit Singh Taram Singh, IIA–Malaysia
Shi Xian, Nanjing Audit University, China
Svetlana Muresan, Court Auditors of Romania, Romania
Yuko Keicho, World Bank Group, USA