IIA International standards for the professional practice of internal auditing. Attribute standards outline the attributes of organisations and individuals performing internal audit.
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.
Guidance on how to apply the Core Principles, the IIA Code of Ethics and the International Standards.
A summary of the changes made to quality-related practice advisories in May 2015.
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.
If independence or objectivity is impaired in fact or appearance, the details of the impairment must be disclosed to appropriate parties.
