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Global Internal Audit Standards – 2023 Draft for Public Comment

Updated: Sep 5, 2023

Following the close of the Institute of Internal Auditors (IIA) public consultation period, the International Internal Auditing Standards Board (IIASB) would like to thank everyone for their feedback and comments on the proposed Global Internal Auditing Standards.

The views of the general public are invaluable in developing standards to address the changing needs and challenges of audit professionals and organisations worldwide.

The IIASB places a high value on the robustness and transparency of the standard-setting process, overseen by an independent oversight body. The IPPF Oversight Committee (IPPFOC) evaluates and oversees the inclusiveness, transparency, and completeness of the IIASB's standard-setting process before approving it.

The IAASB is reviewing and analysing the quantitative and qualitative feedback to continue its work to enhance and validate the proposed Global Internal Auditing Standards. A table of comments categorised by topic will be issued with the final version of the standard. In addition, the rationale for the IIASB's decision will be provided.

IPPFOC will play an oversight role in evaluating the process.

The guidelines will become effective one year after the publication date. Transition plans for accreditation and EQA will be announced in due course. If you have any questions, please email



IIASB 高度重视标准制定过程的稳健性和透明度,并由一个独立的监督机构进行监督。

IPPF 监督委员会(IPPFOC)对 IIASB 准则制定过程的包容性、透明度和完整性进行评估和监督,然后再予以批准。


按主题分类的意见表将与准则最终版本一起发布。此外,还将提供 IIASB 做出决定的理由。IPPFOC 将发挥监督作用,对这一过程进行评估。

准则将在公布日期一年后生效。认证和 EQA 的过渡计划将在适当时候公布。 如有任何疑问,请发送电子邮件至


Download a draft of the proposed update:-

215.1 Global Internal Audit Standards – 2023 Draft for Public Comment
Download PDF • 2.83MB

215.2 全球内部审计准则 - 2023征求意见公示稿
Download PDF • 2.47MB


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