IIA Global Internal Audit Standards (2024)
The IIA's mandatory standards for internal auditing worldwide, in force from 9 January 2025: 52 Standards under 15 Principles covering ethics and professionalism, how the board governs the internal audit function, how the chief audit executive manages it, and how engagements are planned, performed, reported and followed up.
IIA Global Internal Audit Standards (2024) is a compliance framework from International with 4 domains and 52 controls. The largest domains are Domain IV: Managing the Internal Audit Function – IIA Global Internal Audit Standards (2024) (16 controls), Domain V: Performing Internal Audit Services – IIA Global Internal Audit Standards (2024) (14 controls), Domain II: Ethics and Professionalism – IIA Global Internal Audit Standards (2024) (13 controls). Every control below carries what it requires and what an assessor expects to see.
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Framework Domains (4)
Domain II: Ethics and Professionalism – IIA Global Internal Audit Standards (2024)
| Code | Title |
|---|---|
| iia-global-internal-audit-standards-2024::1.1 | Honesty and Professional Courage |
| iia-global-internal-audit-standards-2024::1.2 | Organization's Ethical Expectations |
| iia-global-internal-audit-standards-2024::1.3 | Legal and Ethical Behavior |
| iia-global-internal-audit-standards-2024::2.1 | Individual Objectivity in Audit Work |
| iia-global-internal-audit-standards-2024::2.2 | Safeguards Against Objectivity Impairments |
| iia-global-internal-audit-standards-2024::2.3 | Disclosing Impairments to Objectivity |
| iia-global-internal-audit-standards-2024::3.1 | Competency Requirements for Auditors |
| iia-global-internal-audit-standards-2024::3.2 | Continuing Professional Development |
| iia-global-internal-audit-standards-2024::4.1 | Conformance with the Standards |
| iia-global-internal-audit-standards-2024::4.2 | Due Professional Care in Planning |
| iia-global-internal-audit-standards-2024::4.3 | Professional Skepticism in Audit Work |
| iia-global-internal-audit-standards-2024::5.1 | Use of Information |
| iia-global-internal-audit-standards-2024::5.2 | Protection of Information |
Domain III: Governing the Internal Audit Function – IIA Global Internal Audit Standards (2024)
| Code | Title |
|---|---|
| iia-global-internal-audit-standards-2024::6.1 | Internal audit mandate |
| iia-global-internal-audit-standards-2024::6.2 | Internal audit charter |
| iia-global-internal-audit-standards-2024::6.3 | Board and senior management support |
| iia-global-internal-audit-standards-2024::7.1 | Organizational independence of internal audit |
| iia-global-internal-audit-standards-2024::7.2 | Chief audit executive qualifications |
| iia-global-internal-audit-standards-2024::8.1 | Board interaction and reporting |
| iia-global-internal-audit-standards-2024::8.2 | Sufficiency of internal audit resources |
| iia-global-internal-audit-standards-2024::8.3 | Quality assurance and improvement |
| iia-global-internal-audit-standards-2024::8.4 | External quality assessment |
Domain IV: Managing the Internal Audit Function – IIA Global Internal Audit Standards (2024)
Domain V: Performing Internal Audit Services – IIA Global Internal Audit Standards (2024)
What is IIA Global Internal Audit Standards (2024) and who does it apply to?
IIA Global Internal Audit Standards (2024) is a compliance framework from International with 4 domains and 52 controls. The IIA's mandatory standards for internal auditing worldwide, in force from 9 January 2025: 52 Standards under 15 Principles covering ethics and professionalism, how the board governs the internal audit function, how the chief audit executive manages it, and how engagements are planned, performed, reported and followed up. It is used by organisations to establish and maintain compliance with industry standards and regulatory requirements.
What does IIA Global Internal Audit Standards (2024) actually require?
IIA Global Internal Audit Standards (2024) has 52 controls organised across 4 domains. The largest domains are Domain IV: Managing the Internal Audit Function – IIA Global Internal Audit Standards (2024) (16 controls), Domain V: Performing Internal Audit Services – IIA Global Internal Audit Standards (2024) (14 controls), Domain II: Ethics and Professionalism – IIA Global Internal Audit Standards (2024) (13 controls). Each control defines specific requirements that organisations must implement to achieve compliance.
If I already comply with another framework, how much of IIA Global Internal Audit Standards (2024) do I already cover?
IIA Global Internal Audit Standards (2024) does not currently have cross-framework mappings in our system. Check back as we continuously expand our mapping database.
How do I implement IIA Global Internal Audit Standards (2024)?
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