International Internal Audit Standards Board (IIASB)

The International Internal Audit Standards Board (IIASB) is an organization that develops and maintains global standards for internal auditors—professionals who evaluate and improve an organization’s risk management, control, and governance processes. These standards ensure internal audits are performed consistently, effectively, and ethically worldwide. The IIASB’s guidance helps internal auditors provide reliable insights to organizations, supporting transparency, accountability, and sound decision-making. By setting clear expectations, the IIASB promotes high-quality internal auditing practices across different industries and countries.