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

The International Standards for the Professional Practice of Internal Auditing are a set of guidelines that ensure internal auditors perform their work consistently, ethically, and effectively worldwide. They define the responsibilities, quality criteria, and professional conduct auditors should follow when reviewing an organization’s operations, controls, and risks. These standards help maintain trust in auditing results, support organizational governance, and improve processes. In essence, they serve as a blueprint for auditors to provide reliable, objective assessments that help organizations operate more efficiently and effectively.