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Internal audit’s path to greater impact and influence

IPPF

Explore the International Professional Practices Framework (IPPF) including core principles, internal audit standards and code of ethics.

International Standards

IIA International Standards for the Professional Practice of Internal Auditing from the Chartered Institute of Internal Auditors. Internal audit standards

Introduction

Introduction to the IIA's International Standards for the Professional Practice of Internal Auditing

Performance standards

IIA International standards for the professional practice of internal auditing. Performance standards describe internal audit services and quality criteria

Glossary

Glossary of internal audit terms used in the IIA International Standards.

1000-1: Internal Audit Charter

The purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter.

1110-1: Organizational independence

The chief audit executive must report to a level within the organisation that allows the internal audit activity to fulfil its responsibilities.

1111-1: Board Interaction

The chief audit executive must communicate and interact directly with the board.

1120-1: Individual Objectivity

Internal auditors must have an impartial, unbiased attitude and avoid any conflict of interest.

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