The new international internal audit standards
- source logique
- Jan 16, 2025
- 2 min read
Updated: Jul 10, 2025
The new international internal audit standards were published on January 9, 2024, and will be effective from January 9, 2025. All internal audit functions must comply with the requirements of the "Institute of Internal Auditors." (IIA).
The new Global Internal Audit Standards from the IIA provide a principles-based framework, replacing the previous IPPF. They aim to enhance the internal audit profession's effectiveness and relevance by focusing on stakeholder value and proactive assurance. These standards, effective January 2025, guide internal auditors in adapting to evolving risks and organizational needs.
The objectives of the new internal audit standards
The main objectives of these standards are to improve the performance of internal audit functions, which are well-known for their role in corporate governance, and to provide standards suitable for regulated sectors, the public sector, and small internal audit functions.
The main guidelines of the new internal audit standards
-The new international internal audit standards promote communication and cooperation with stakeholders and ensure understanding of organizational issues.
-A very clear structure within a highly organized framework of 5 domains, 15 principles, and 52 standards, in order to clarify the responsibilities of each element of the internal audit ecosystem.
-Expansion of the internal audit mission, by strengthening the creation and sustainability of value within the company, as well as by identifying trends and managing emerging risks.
-A quality based on compliance and performance, the notion of quality encompasses compliance with standards and a dynamic of continuous improvement, meeting the expectations of various stakeholders.
-Technology at the heart of the standards, through the implementation of innovative tools in the practice of internal auditing, since the new standards emphasize technological skills.
Discover our approach
Our approach is based on personalized support at all stages of compliance with the standards.
