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The new international internal audit standards

Updated: Jan 22

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).


Dates clés pour les nouvelles normes d'audit interne.

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.




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