The IIASB has released the New Global Internal Audit Standards

Международные стандарты внутреннего аудита
January 10, 2024

The IIASB has released the New Global Internal Audit Standards that become effective in the first decade of January 2025, 12 months after their release, and are expected to impact businesses of all sizes in all industries.

The new Standards impact businesses of all sizes, industries, and geographic regions. They were designed to help internal auditors and their organisations respond better to today’s complex and rapidly changing business environment. Among the notable changes are:

  • Strengthening governance frameworks to improve organisations’ responsiveness to rapidly changing business environments.
  • Specific guidance to assist internal auditors in the public sector and for small internal audit functions.
  • A more flexible framework that can adapt to the unique challenges faced by auditors in different parts of the world.
  • Specific guidance and standards on critical areas like cybersecurity.

The Standards provide internal audit principles, requirements, and considerations for implementation in a streamlined format. They help elevate the quality of internal auditing and enhance the internal audit function’s role as an essential business partner to boards and senior management.

The Standards are the result of long-term thorough work including researches on the experience of internal auditors all over the world. At the moment the new International Standards of Internal Audit have been published and are available in English. The Global Internal Audit Standards become effective in January 2025, 12 months after their release, though the IIASB encourages early adoption. Their translation into Russian is expected in the near future.


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