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Global Internal Audit Standards


Early adoption is encouraged


The new Global Internal Audit StandardsTM, released January 9, 2024, will become effective January 9, 2025. Internal audit functions may start adopting the Standards now.

The 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. At the heart of the Standards are 15 guiding principles that enable effective internal auditing.

The Standards are set according to a due process followed by the International Internal Audit Standards Board and overseen by the IPPF Oversight Council.

Resources Available

PDF documents for download

Applying the Standards – Additional Resources

Visit the Standards Knowledge Center to find tools, videos, podcasts, courses, and more. Click on Topical Requirements to learn more about this new mandatory element of the IPPF, currently being developed. Click on Global Guidance to download authoritative guidance for performing internal audit services.

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How has the IPPF changed?

The new International Professional Practices Framework® (IPPF®) organizes the authoritative body of knowledge, promulgated by The IIA, for the professional practice of internal auditing.

The IPPF includes:


"The IIA is grateful to members of the International Internal Audit Standards Board past and present who devoted countless hours of their time as volunteers to this worthy project. The Global Internal Audit Standards are the culmination of years of research, outreach, feedback, and due diligence, all of which were vital to crafting Standards that reflect the vision, breadth, and depth of our profession and the needs of the organizations we serve. The IIASB thanks the IPPF Oversight Council, IIA members and staff, IIA affiliates, internal audit practitioners, and other stakeholders that contributed their time and feedback throughout the process. The perspectives shared were invaluable in shaping the Standards to address the evolving needs and challenges faced by audit professionals and organizations worldwide."

Naohiro Mouri, CIA, CPA, Chairman, International Internal Audit Standards Board

J. Michael Peppers, CIA, QIAL, CRMA, CPA, Immediate Past Chairman, International Internal Audit Standards Board