International Standards for the Professional Practice of Internal Auditing (ISPPIA)

The International Standards for the Professional Practice of Internal Auditing (ISPPIA) are guidelines that set the benchmark for internal audit practices globally. Established by the Institute of Internal Auditors (IIA), these standards ensure that internal auditors perform their work with integrity, objectivity, confidentiality, and competency. They provide a framework for the auditing process, helping to improve governance, risk management, and control processes within organizations. Adhering to ISPPIA promotes accountability and enhances the overall effectiveness of internal auditing, ensuring that organizations operate efficiently and ethically.