Professional standards home
As a member of the Institute, you agree to abide by the Code of Ethics and the International Standards for the Professional Practice of Internal Auditing.
These, together with the Definition of Internal Auditing, form the foundations of the profession of internal auditing. They outline what internal auditing is, the standards of behaviour which we expect from one another, the way internal auditing functions should be established and maintained and the way in which internal auditing should be conducted.
In January 2008 The Institute of Internal Auditors published proposed changes to the International Standards for the Professional Practice of Internal Auditing. The changes fell into two main categories: firstly, those related to the new International Professional Practices Framework (IPPF) approved by the Board of Directors of The Institute of Internal Auditors (The global IIA) in July 2007; and secondly, revisions and updates designed to respond to recent developments in internal auditing. The exposure period for the proposed changes ended on 31 March 2008. The new IPPF, including the revised International Standards, will be published on 1 January 2009.
For more information on the changes and on the UK and Ireland Institute's comments,
go to the 2008 Standards Exposure page.