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Standards

The International Standards for the Professional Practice of Internal Auditing (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 organisational and individual levels.
  • Interpretations, which clarify terms or concepts within the statements.

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 that are included in the Glossary.

The Standards are available as part of the IIA's drive for a high level of professionalism for all internal audit practice.

The following organisations declared their support of the IIA Standards as part of the recent benchmarking survey, Achieving High Performance in Internal Audit:

aceia
Airservices Australia*
AMCOR*
AMP Limited*
Australian Taxation Office*
Auto & General Insurance 		   IAG*
Ipswich City Council*
Lihir Gold Limited
Manchester Unity Australia Limited
Metcash Limited*
National Australia Bank*
     
Catholic Church Insurances Limited
Cement Australia
City of Port Phillip
City of Stirling
Crane Group Limited*
Curtin University of Technology*		      Quantum Management Consulting & Assurance*
QR Limited*
Queensland Health
Queensland University of Technology*
Rio Tinto*
Seven Network Limited*
     
Department of Communities, QLD*
Department of Education & Training, QLD*
Department of Housing, WA*
Department of Human Services, VIC
Department of Mines & Petroleum, WA*
Department of the Premier & Cabinet, QLD 		   SP AusNet*
SunWater Limited*
Tabreed
Teachers Credit Union*
Telstra*
The University of Melbourne*
Toowoomba Regional Council*
     
Edith Cowan University*
Ergon Energy*
ETSA Utilities
Griffith University*
Heritage Building Society* 
Holroyd City Council		   UXC Ltd
Westfield Group
Wyong Shire Council* 

* Denotes the organisations which have performed an External Quality Assessment, as identified in the 2010 benchmarking survey.

Current Standard

International Standards for the Professional Practice of Internal Auditing (Standards) ( , 159 KB )
01-Jan-2009 | Mandatory Guidance | IIA Global | Access: Public
The IIA's principle-focused Standards provide a framework for performing and promoting internal auditing. The Standards are mandatory requirements consisting of: (1) Statements of basic requirements for the professional practice of internal auditing and for evaluating the effectiveness of its performance, and (2) Interpretations, which clarify terms or concepts within the statements.




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