All IIA-Australia 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-Australia.
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-Australia, 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”
This series of 6 articles, comments on the more interesting aspects of the IIA-Australia’s assessments of conformance across 35 Australian organisations between January 2007 and June 2009.
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-Australia Standards What do you mean we need an internal audit manual Internal Assessment. Yeah, we did one of those once Hey can you stop looking over my shoulder like that Of course I'm authorised to do that Its okay. I've got it all right here in my head