The IIA 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 organizational and individual levels.
- Interpretations, which clarify terms or concepts within the statements.
- Glossary terms.