Position Statements are part of a range of technical and professional guidance prepared by the IIA - UK and Ireland for its members. They are designed to clarify the IIA-UK and Ireland’s official policy position on important and potentially complex matters confronting internal auditors.
They do not form part of the International Professional Practices Framework. However, the 2004 position statement on The role of internal audit in enterprise-wide risk management was adopted by the global Institute and forms part of the IPPF, launched on 1 January 2009.
These are the current position statements:
Folders & Files
Date Published
Position Statement: The Role of Internal Audit in ERM
27 September 2004
Position Statement: Risk Based Internal Auditing
01 August 2003
Fraud position statement
06 April 2003
A New Agenda for Corporate Governance Reform
06 July 2002
Audit Committees and Internal Auditors - a Position Statement
06 August 2000
Whistleblowing and the Internal Auditor - a Position Statement
06 June 2000
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