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Standards

All IIA members and Certified Internal Auditors® (CIAs) agree to abide by the Code of Ethics, which requires internal auditors to perform internal auditing services in accordance with the Standards. Therefore, the Standards are considered mandatory for all internal auditors who are CIAs or members of the IIA.

Many internal auditing activities are required by their charters to provide services in accordance with the Standards, and compliance with the Standards is written into legislation or regulation in some jurisdictions.

All internal auditors, whether or not they are members of the IIA, are highly encouraged to adopt the Standards and the Code of Ethics.

The key Standards relating to Quality Assurance and Improvement Programs (that incorporate QAs) are:
  • 1300: Quality Assurance and Improvement Program
  • 1310: Requirements of the Quality Assurance and Improvement Program
  • 1311: Internal Assessments
  • 1312: External Assessments
  • 1320: Reporting on the Quality Assurance and Improvement Program
  • 1321: Use of “Conducted in Accordance with the Standards”
  • 1322: Disclosure of Noncompliance

QAIP related Practice Advisories include: 
  • PA 1300-1: Quality Assurance and Improvement Programs
  • PA 1310-1: Requirements of the Quality Assurance and Improvement Program
  • PA 1311-1: Internal Assessments
  • PA 1312-1: External Assessments
  • PA 1312-2: Independent Validation
  • PA 1321-1: Use of “Conducted in Accordance with the Standards”

Common Breaches

This series of 6 articles, comments on the more interesting aspects of the IIA’s assessments of conformance across 35 Australian organisations between January 2007 and June 2009.

The Standards are statements of basic requirements for the professional practice of internal audit and for evaluating the effectiveness of performance.  There are 49 standards specified in the new IPPF (and 46 in previous versions).

So, Where Did We Go Wrong? Common Breaches of the IIA Standards So, Where Did We Go Wrong? Common Breaches of the IIA Standards (16 KB)

What Do You Mean We Need an Internal Audit Manual? What Do You Mean We Need an Internal Audit Manual? (20 KB)

Internal Assessments. Yeah, We Did One of Those Once Internal Assessments. Yeah, We Did One of Those Once (20 KB)

Hey...Can You Stop Looking Over My Shoulder Like That! Hey...Can You Stop Looking Over My Shoulder Like That! (19 KB)

Of Course I'm Authorised To Do That! Of Course I'm Authorised To Do That! (19 KB)

It's Okay... I've Got it all Right Here in My Head It's Okay... I've Got it all Right Here in My Head (61 KB)







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