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The Institute of Internal Auditors Announces Next Steps on Proposed New Global Internal Audit Standards

The IIA’s Standards Board is currently reviewing public comments to inform the continued development of the Standards.

The Institute of Internal Auditors (IIA) – the internal audit profession’s leader in standards, certifications, education, research, and technical guidance worldwide – announced the close of the 90-day public comment period for the proposed changes to the International Professional Practices Framework (IPPF), including the International Standards for the Professional Practice of Internal Auditing.

The new draft Global Internal Audit Standards™ and accompanying survey questions were translated and made available in more than 20 languages. Over the course of the comment period, more than 1,600 surveys were completed, representing a globally diverse population.

  • Sixty nine percent of the survey respondents were from regions outside North America.
  • More than 25 percent of the surveys were completed in a language other than English.
  • One quarter of the survey respondents were organizations, with an average of 25 people directly contributing to each organizational survey response and representing 280 individuals on average.
  • Additionally, comment letters were received from more than 60 individuals and organizations.

The public comment period was the latest step in the International Internal Audit Standards Board’s (IIASB) due process to update the Standards. Over the past two years, the Standards Board has solicited input from thousands of internal audit practitioners globally – through a preliminary survey that gathered input from more than 3,600 respondents in 159 countries and proactive engagement with representatives from The IIA’s 115 Global Affiliates. IIASB also engaged with organizations representing a variety of stakeholders; including board members, professionals in the audit and accounting fields from public and private organizations, other standard-setters, groups representing shareholders and investors, academics, and more. The outreach resulted in meetings with more than 140 groups.

“We’re extremely pleased with the level of engagement we’ve received on the draft Standards from our members and key stakeholders across the globe,” said J. Michael Peppers, CIA, QIAL, CRMA, chairman of the IIASB. ”To ensure the Standards represent the evolving work that internal audit professionals globally are doing every day, it was vital that we received feedback from everyone interested in the profession.”

The IIA is currently in the process of compiling and analyzing the survey results including translating comments. IIASB members are reviewing individual comments along with the quantitative survey data.

“With support from our dedicated IIA employees, Standards Board members are diligently considering the survey comments and other input received to determine which changes will improve the draft and advance the internal audit profession,” said Kat Seeuws, vice president of Professional Standards and Guidance at The IIA. “It’s exciting to see such robust interest in the Global Internal Audit Standards.”

Additional information will be shared on The IIA’s website as the Standards Board continues its review process. The final Standards are expected to be issued in late 2023 and will be effective 12 months afterward.

More information is available at theiia.org/IPPFEvolution.