Standards for the Professional Practice of Internal Auditing

Internal auditing standards issued by the *Institute of Internal Auditors (HA). First issued in 1978, the IIAs standards were the world’s first professional standards explicitly designed for internal auditing. Within its current Professional Practices Framework, the IIA designates adherence to the standards as mandatory for its members, though the standards are also frequently followed by internal auditors working outside the IIAs formal structures. The standards are categorized into attribute, performance, and implementation standards, and they are available from the IIA Web site. Web link: www.theiia.org/ecm/guidance.cjmMoc_id-1499

Auditor's dictionary. 2014.

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