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​2012 Standards Exposure

This exposure draft of the International Standards for the Professional Practice of Internal Auditing (Standards) includes proposed Standards changes approved by the International Internal Audit Standards Board (IIASB). The proposed changes result from deliberations over the last two years of the IIASB. The changes reflect consideration of input the IIASB has received from internal auditors and stakeholders, as well as global surveys and other research focused on the Standards. Part of the established due process requires exposing the proposed changes publicly to ensure the modifications are clear, understandable, and consistent with the practice of internal auditing.

The exposure period closed on May 20, 2012. The IIASB appreciates those who responded to the exposure draft.

Proposed Changes and Current Standards – You can access the mark-up version of the proposed changes in comparison with the current Standards.

Standards Exposure Webinar Replay – The IIA hosted a webinar on March 7, 2012, to review the proposed changes. The IIASB chair provided background and additional explanations regarding the Standards Exposure. This webinar is now available via replay for those members and non-members who were not able to listen live. Webinar Playback

Interview: Proposed Changes to The IIA's Standards – Learn more from this AuditChannel.tv video featuring Doug Anderson, Vice Chair for Standards and Guidance, and Andy Dahle, Chair for IIASB, as they discuss the proposed changes.

The Final Approved Standards Revision

The IIASB has completed the review of the exposure results and comments and has approved the final changes to the Standards. The IIASB released the revision to the Standards following the consideration and approval of due process by the International Professional Practice Framework Oversight Council (IPPFOC). The new Standards will be effective on January 1, 2013.


An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.