International Standards for the Professional Practice of Internal Auditing

E410613

internal auditing standard international standard professional standard

The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.

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All labels observed (2)

Label	Occurrences
International Standards for the Professional Practice of Internal Auditing canonical	2
IIA Standards	1

Statements (53)

Predicate	Object
instanceOf	internal auditing standard ⓘ international standard ⓘ professional standard ⓘ
abbreviation	IPPF Standards ⓘ
alsoKnownAs	International Standards for the Professional Practice of Internal Auditing ⓘ surface form: IIA Standards International Standards ⓘ
appliesTo	chief audit executives ⓘ internal audit service providers ⓘ internal auditors ⓘ
basedOn	principles of competency ⓘ principles of confidentiality ⓘ principles of integrity ⓘ principles of objectivity ⓘ
complements	Code of Ethics of The Institute of Internal Auditors ⓘ
compliance	mandatory for IIA members ⓘ mandatory for holders of IIA certifications ⓘ
defines	requirements for acceptance of residual risk ⓘ requirements for communicating internal audit results ⓘ requirements for due professional care ⓘ requirements for internal audit engagement performance ⓘ requirements for internal audit independence ⓘ requirements for internal audit objectivity ⓘ requirements for internal audit planning ⓘ requirements for internal audit proficiency ⓘ requirements for internal audit quality assurance and improvement programs ⓘ requirements for monitoring progress on internal audit recommendations ⓘ
geographicScope	global ⓘ
governs	internal audit activity ⓘ
hasComponent	Attribute Standards ⓘ Implementation Standards ⓘ Performance Standards ⓘ
language	English ⓘ
partOf	International Professional Practices Framework ⓘ
publisher	The Institute of Internal Auditors ⓘ
purpose	to enhance risk management and control processes ⓘ to establish the basis for evaluating internal audit performance ⓘ to foster improved organizational governance ⓘ to guide the professional practice of internal auditing ⓘ to promote consistency in internal audit activities worldwide ⓘ
requires	internal audit charter ⓘ quality assurance and improvement program ⓘ risk-based internal audit plan ⓘ
scope	consulting activities ⓘ independent and objective assurance activities ⓘ
supports	internal control ⓘ organizational governance ⓘ risk management ⓘ
targetAudience	nonprofit organizations ⓘ private sector organizations ⓘ public sector organizations ⓘ
translatedInto	multiple languages ⓘ
updatedBy	The Institute of Internal Auditors ⓘ
updateFrequency	periodic ⓘ

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

OECD Internal Audit → appliesStandard → International Standards for the Professional Practice of Internal Auditing ⓘ

Internal Audit Division → follows → International Standards for the Professional Practice of Internal Auditing ⓘ

International Standards for the Professional Practice of Internal Auditing → alsoKnownAs → International Standards for the Professional Practice of Internal Auditing ⓘ

this entity surface form: IIA Standards