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Governance, Risk, Audit & Privacy · Advanced

Global Internal Audit Standards

IIA standards effective January 2025 that govern the professional practice of internal auditing worldwide.

Definition

The Global Internal Audit Standards replaced the International Professional Practices Framework's standards and are organized into five domains: purpose of internal auditing, ethics and professionalism, governing the internal audit function, managing the internal audit function, and performing internal audit services. Topical requirements, such as for cybersecurity, supplement them.

Example

An internal audit function updates its charter to meet the 2025 Global Internal Audit Standards.

Exam tip

The IIA's cybersecurity topical requirement makes cyber risk an expected consideration in audit plans.

Related terms