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Standard · The IIA

Global Internal Audit Standards

The IIA's worldwide standards for the professional practice of internal auditing, organised into five domains and fifteen principles.

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Our summary

The Global Internal Audit Standards are The IIA’s framework for how internal audit should be governed, managed and performed anywhere in the world. They are the reference point for quality assessments of an internal audit function.

The standards are grouped into five domains, covering the purpose of internal auditing, ethics and professionalism, governance of the function, its management, and the performance of audit services, supported by fifteen principles.

How auditors use it: as the baseline for an audit charter, methodology and quality assurance program, and as the benchmark in an external quality assessment.

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