International Standards for
the Professional Practice of Internal Auditing (Standards)
The Institute of Internal Auditors. North America
Institute of Internal Auditors. North America.
Table of Content
The Standards are a set of principles-based, mandatory requirements consisting of: -- Statements of core requirements for the professional practice of internal auditing and for evaluating the effectiveness of performance that are internationally applicable at organizational and individual levels. --Interpretations clarifying terms or concepts within the Standards.