Global Internal Audit Standards
The IIA’s standards for internal auditing, effective 9 January 2025.
Published by The IIA in 2024, the Standards are organised in five domains (purpose of internal auditing; ethics and professionalism; governing the internal audit function; managing the internal audit function; performing internal audit services), with principles, standards, requirements and implementation considerations.
On the exam
The CIA exams follow the 2024 Standards. Learn their terms: board, senior management, chief audit executive, mandate, charter.
Related terms
- Internal audit charterThe document that sets internal audit’s mandate, authority and position.
- Quality assurance and improvement program (QAIP)How internal audit checks and improves the quality of its own work.
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