Standards for the Professional Practice of Internal Auditing

Abstract

All internal auditors need to have an understanding of the standards issued by the Institute of Internal Auditors (IIA). This chapter summarizes the current IIA standards and provides guidance on how internal auditors should apply them. An understanding of the IIA's International Standards for the Professional Practice of Internal Auditing is an absolute internal auditor common body of knowledge (CBOK) must requirement for all internal auditors. These standards provide the support for many if not all internal audit professional activities. The chapter also revisits the IIA code of ethics for internal auditors, which is an important supporting foundation for internal auditors, and considers the code of ethics for the Information Systems Audit and Control Association (ISACA) professional organization.

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