Standards - The Institute of Internal Auditors

Standards
The International Standards for the Professional Practice of Internal Auditing (Standards) provide guidance for the conduct of internal auditing at both the organizational and individual auditor levels. They are the result of careful study, consultation, and deliberation about the basic principles for providing internal audit services.

International Standards for the Professional Practice of Internal Auditing
Introduction and complete listing of Standards with recent changes highlighted in bold.

Attribute Standards
Standards that address the characteristics of organizations and parties performing internal audit activities.

Performance Standards
Standards that describe the nature of internal audit activities and provide criteria against which the performance of these services can be evaluated.

Translations

French (PDF)
Spanish (PDF)
Other translations available by request

Members of The Institute of Internal Auditors (IIA) and Certified Internal Auditors (CIA) vow that they will comply with The IIA's Code of Ethics, which requires adherence to the Standards.

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