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Frequently Asked Questions

What is recommended guidance from IIA?

Recommended Guidance. Recommended guidance is endorsed by The IIA through a formal approval process. It describes practices for effective implementation of The IIA's Core Principles​, Definition of Internal Auditing, Code of Ethics, and Standards.

What is the IIA framework?

A trustworthy, global, guidance-setting body, The IIA provides internal audit professionals worldwide with authoritative guidance organized in the IPPF as mandatory guidance and recommended guidance. The updated Framework was introduced in July 2015. Take a look at the video to learn more about it.

What is the mission of iiasb?

International Internal Audit Standards Board (IIASB) Mission. To serve the public interest by developing, issuing, maintaining, and promoting the International Standards for the Professional Practice of Internal Auditing (Standards) on a worldwide basis.

What are the changes to the international standards for internal auditing?

Modifications proposed for The IIA’s International Standards for the Professional Practice of Internal Auditing were approved in October 2016 and are now in effect. The revisions include the addition of two new standards, alignment of the Standards to the Core Principles, and updates to existing standards.


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