Global Internal Audit Standards
Global Internal Audit Standards™ guide the worldwide professional practice of internal auditing and serve as a basis for evaluating and elevating the quality of the internal audit function.
- The complete 2024 Global Internal Audit Standards are a mandatory component of the International Professional Practices Framework® (IPPF®).
- All internal audit functions are expected to be in conformance with the Global Internal Audit Standards.
How are the Global Internal Audit Standards organized?
The Global Internal Audit Standards are organized into five domains: Purpose of Internal Auditing, Ethics and Professionalism, Governing the Internal Audit Function, Managing the Internal Audit Function, and Performing Internal Audit Services.
Purpose of Internal Auditing
Ethics and Professionalism
Governing the Internal Audit Function
Managing the Internal Audit Function
Performing Internal Audit Services
What are the principles of the Global Internal Audit Standards?
- The principles capture the essence of and provide the foundation for effective internal auditing.
- Each principle is supported by standards that contain requirements, considerations for implementation, and examples of evidence of conformance.
- Together, these elements help internal auditors achieve the principles and fulfill the purpose of internal auditing.
Global Internal Audit Standards, 2024 Edition
The IIA Global Internal Audit Standards™, The Redbook™, guides the worldwide professional practice of internal auditing and serves as a basis for evaluating and elevating the quality of the internal audit function. Available as an eBook and hardcover.