02 · Practice area
Internal audit
Audit charters, methodology, work programs, reporting and quality assurance.
Global Internal Audit Standards
The IIA's worldwide standards for the professional practice of internal auditing, organised into five domains and fifteen principles.
Position paper · The IIAThe IIA's Three Lines Model
The IIA's update of the Three Lines of Defense — how management, risk and compliance functions, and internal audit work together under the board.
Standard · The Institute of Internal Auditors (IIA)Third-Party Topical Requirement
Since 15 September 2026, IIA conformance means auditing third-party risk against a mandatory minimum baseline whenever it falls within an assurance engagement.
Standard · The Institute of Internal Auditors (IIA)Topical Requirements
Topical Requirements are mandatory IIA rules that set a minimum baseline for auditing specific risks such as cybersecurity and third parties, so every audit function must know which ones apply and when.
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