Internal Auditing Standards Board
IASB The standards setting com mittee of the *Institute of Internal Auditors (IIA). Established under its current name in 1990, it replaced the IIA’s Professional Standards Committee. The IASB issues * Standards for the Professional Practice of Internal Auditing, which are mandatory for IIA members. Before revising or issuing standards, the IASB invites discussion of exposure drafts. The standards and exposure drafts are available from the IIA Web site. Web link: www.theiia.org/ecm/guidance.cfmMoc_id-1499

Auditor's dictionary. 2014.

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