Internal audit’s path to greater impact and influence
Explore the International Professional Practices Framework (IPPF) including core principles, internal audit standards and code of ethics.
IIA International Standards for the Professional Practice of Internal Auditing from the Chartered Institute of Internal Auditors. Internal audit standards
Introduction to the IIA's International Standards for the Professional Practice of Internal Auditing
IIA International standards for the professional practice of internal auditing. Performance standards describe internal audit services and quality criteria
Glossary of internal audit terms used in the IIA International Standards.
The purpose, authority, and responsibility of the internal audit activity must be formally defined in an internal audit charter.
The chief audit executive must report to a level within the organisation that allows the internal audit activity to fulfil its responsibilities.
The chief audit executive must communicate and interact directly with the board.
Internal auditors must have an impartial, unbiased attitude and avoid any conflict of interest.