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2017 Standards | Introduction | Attribute Standards | Performance Standards | Glossary

International Standards for the Professional Practice of Internal Auditing (Standards)

International Standards for the Professional Practice of Internal Auditing (Standards)

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.

It is necessary to consider both the statements and their interpretations to understand and apply the Standards correctly. The Standards employ terms that have been given specific meanings as noted in the Glossary, which is also part of the Standards.

Revised Standards, Effective January 1, 2017

The International Internal Audit Standards Board (IIASB) released the revision to the Standards following consideration and approval by the International Professional Practice Framework Oversight Council (IPPFOC).

2017 Standards

English
English, marked-up version
Albanian
Arabic
Armenian
Bosnian
Bulgarian
Chinese (Simplified)
Chinese (Traditional)
Croatian
Czech
Dari
Dutch​
Estonian
Finnish
French
German (Joint Germany /Austria / Switzerland translation)
Greek
Hebrew
Hungarian
Icelandic
Indonesian
Italian
Japanese
Korean
Latvian
Lithuanian
Macedonian
Montenegrin
Norwegian
Polish
Portuguese
Romanian
Russian
Serbian
Slovenian
Spanish
Swedish
Thai
Turkish​​
Ukranian
Vietnamese

The Standards Exposure Results

The proposed changes to the Standards had a 90-day exposure period from Feb. 1, 2016, to April 30, 2016. During the exposure period, the IIASB received responses from individuals and organizations around the world. Visit the 2016 Standards Exposure page to learn more.  

View the Current Standards Online

Introduction to the Standards

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

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

Glossary

Standards Effective Jan. 1, 2013– Dec. 31, 2016

The International Internal Audit Standards Board (IIASB) released the revision to the Standards following consideration and approval by the International Professional Practice Framework Oversight Council (IPPFOC).

2013 Standards

English Greek Montenegrin
English, marked-up version Hebrew Norwegian
Albanian Hungarian Polish
Arabic Icelandic Portuguese
Armenian Indonesian Romanian
Bosnian Italian Russian
Bulgarian Japanese Serbian
Chinese (Simplified) Korean Slovakian
Chinese (Traditional) Latvian Slovenian
Czech Lithuanian Spanish
Estonian Macedonian Thai
Finnish Malay Turkish
French Mongolian Ukrainian
German (Joint Germany/Austria/Switzerland Translation)
 

International Internal Audit Standards Board (IIASB)

Mission
To serve the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing on a worldwide basis.

IIASB Members (2021 - 2022)

J. Michael Peppers, CIA, CRMA, QIAL Chairman Texas, UNITED STATES
Manoj Agarwal, CIA, CRMA Mumbai, INDIA
Farah G Araj, CIA, QIAL Perth, AUSTRALIA
Stephen Donald StanleyCoates, CIA, CGAP               Wakerly, AUSTRALIA
Fabio de Figueiredo Pimpao, CIA, CRMA, CCSA Michigan, UNITED STATES
Naji Fayad, CIA, CRMA, CCSA Riyadh, SAUDI ARABIA
Marthin Johann Grobler, CIA, CRMA Cape Town, SOUTH AFRICA
Peter Hartog, CIA Amsterdam, NETHERLANDS
Kenneth Henry, CA Florida, UNITED STATES
Bailey Jordan, CIA, CRMA North Carolina, UNITED STATES
Hans-Peter Lerchner, CIA, CRMA Wien, AUSTRIA
Jodie Lobana, CIA Brampton, CANADA
Doron Ronen, CIA, CRMA Givataim, ISRAEL
James A. Rose, CIA, CRMA Kentucky, UNITED STATES
Elizabeth Sandwith, CFIIA Yeadon West Yorkshire, U.K
Vladimir Serkin, CIA Moscow, RUSSIA
Angela Simatupang, CIA, CRMA Jakarta, INDONESIA
Trygve Sorlie, CIA, CRMA, CCSA Nordre land, NORWAY
Dominique Vincenti, CIA, CRMA California, UNITED STATES
​Julia Wyckoff, CIA ​California, UNITED STATES
​Hajime Yoshitake, CIA, CCSA, CFSA, CRMA ​Nagrareyama-city, JAPAN
​Christine Hovious, CIA, CRMA, QIAL IIASB Liaison ​IIA Headquarters


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.