Requirements & evidence
IIA Global Internal Audit Standards
The professional standards for governing, managing, and performing internal audit. They assess the quality and conformance of an internal audit function; they are not criteria for certifying the audited company or its control environment.
- Edition on record
- 2024 IPPF (effective 2025-01-09)
- Issuing authority
- The Institute of Internal Auditors (opens in a new tab)
- Edition published
- Source last checked
Understand the scope
What the framework covers.
The library records this framework for internal audit, professional services, all sectors, across global. The issuing authority determines applicability; your assessment scope should identify the organization, systems, services, and edition being assessed.
Areas of requirement
- Purpose of Internal Auditing
- Ethics and Professionalism
- Governing the Internal Audit Function
- Managing the Internal Audit Function
- Performing Internal Audit Services
The library tracks the authority and edition. A normalized requirement catalog is not available for this framework, so a requirement count is not stated here.
Source access and licensing
The complete standards are publicly accessible but copyright-protected; confirm software incorporation, reproduction, and distribution rights before verbatim ingestion.
Prepare with context
The evidence behind
the requirements.
Evidence needs to demonstrate how a requirement is met within the assessment scope. Keep the source requirement, collection context, responsible owner, review decision, and period of applicability together.
A framework-specific collection workflow has not been activated. The reference material on this page can inform scoping and preparation; it does not establish evidence collection or assessment readiness.
ControlFrame availability
Framework reference available
Authority and version facts, with a parsed public catalog when available; no tenant blueprint or executable evidence method is activated.
How availability is determined
IIA Global Internal Audit Standards is tracked in the registry — authority, version ledger, verification — and nothing else is modelled for it yet. Import its catalog to begin.
Catalog status: Planned. Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented.
Metadata only; copyrighted standards requirements are not ingested, normalized, or released as a product module.
Follow the source
Editions and transitions.
These are the editions recorded in the library, checked August 28, 2026. Confirm the applicable edition with the authority before beginning an assessment.
- 2024 IPPF (effective 2025-01-09)Current edition on record · Replaces 2017 IPPF
- 2017 IPPFSuperseded editionPublication date not recorded
Recorded change history
· IIA Global Internal Audit Standards 2024 IPPF (effective 2025-01-09) supersedes 2017 IPPF and is the current edition.
Check the basis
Sources you can follow.
Verified against the issuing authority’s own publication. Source verification was recorded on August 28, 2026.
- The Institute of Internal Auditors (opens in a new tab)
Issuing authority and framework publication.
- Edition reference: 2024 IPPF (effective 2025-01-09) (opens in a new tab)
The publication used to establish the recorded edition.
Catalog provenance and record details
Framework record: iia-global-internal-audit-standards-2024.
Source artifact: acquisition required.
Parsed catalog: Not ingested.
Control families as published: Purpose of Internal Auditing · Ethics and Professionalism · Governing the Internal Audit Function · Managing the Internal Audit Function · Performing Internal Audit Services.
Record last updated: August 28, 2026.
Common questions
A closer look.
What is IIA Global Internal Audit Standards?
The professional standards for governing, managing, and performing internal audit. They assess the quality and conformance of an internal audit function; they are not criteria for certifying the audited company or its control environment.
Who does IIA Global Internal Audit Standards apply to?
IIA Global Internal Audit Standards applies to internal audit, professional services, all sectors, global, per The Institute of Internal Auditors.
What is the current version of IIA Global Internal Audit Standards?
The current edition is 2024 IPPF (effective 2025-01-09), issued by The Institute of Internal Auditors and published 2024-01-09. Source: https://www.theiia.org/en/standards/.
What does an assessment under IIA Global Internal Audit Standards require?
No control catalog has been ingested for IIA Global Internal Audit Standards yet — the registry tracks it as planned (Tracked metadata: we record the regime and its issuing authority for review. Registry presence does not mean automated monitoring is active. No control or requirement model is implemented), so an assessment under this framework currently requires the authority's own catalog rather than a ControlFrame-parsed one.
At a glance
IIA Global Internal Audit Standards
2024 IPPF (effective 2025-01-09)
- Framework reference
- Authority and edition tracked
- Evidence preparation
- Framework reference available
- Source confidence
- Primary authority
A framework reference describes requirements. Evidence decisions belong to a scoped assessment and a named reviewer.
Make the requirements
part of the work.
Explore how ControlFrame can organize IIA Global Internal Audit Standards requirements, evidence preparation, and review for your assessment scope.