Internal Audit Standards

Internal Audit Standards are a set of established guidelines that ensure internal auditors conduct their work consistently, objectively, and effectively. They define best practices for planning audits, gathering evidence, evaluating processes, and reporting findings. These standards help organizations reliably assess their internal controls, risks, and governance, promoting transparency and continuous improvement. Essentially, they serve as a professional benchmark so that audits are thorough, fair, and credible across all organizations.