Regulation
IIA 2024 Standards
IIA 2024 Global Internal Audit Standards
68 requirements · 21 connected unified controls
Open IIA 2024 Standards in the mapRequirements and control mappings
“Full” and “Partial” describe the catalog mapping to a unified control. A partial mapping includes the remaining requirement. These mappings do not establish an organization’s implementation or certification.
Domain I — Purpose of Internal Auditing
| Requirement | Unified control and mapping |
|---|---|
| PurposePurpose of Internal Auditing — Internal auditing strengthens the organization's ability to create, protect, and sustain value by providing the board and management with independent, risk-based, and objective assurance, advice, insight, and foresight. | UC-AUDIT-01 — Maintain an independent internal audit functionPartial Remaining requirement: the Purpose principle spans the full internal-audit value proposition - assurance, advice, insight, and foresight - beyond the independence-and-positioning objective of this control |
Domain II — Ethics and Professionalism
| Requirement | Unified control and mapping |
|---|---|
| Principle 1Demonstrate Integrity | |
| Std 1.1Honesty and Professional Courage | |
| Std 1.2Organization's Ethical Expectations | |
| Std 1.3Legal and Ethical Behavior | |
| Principle 2Maintain Objectivity | |
| Std 2.1Individual Objectivity | |
| Std 2.2Safeguarding Objectivity | |
| Std 2.3Disclosing Impairments to Objectivity | |
| Principle 3Demonstrate Competency | |
| Std 3.1Competency | |
| Std 3.2Continuing Professional Development | |
| Principle 4Exercise Due Professional Care | |
| Std 4.1Conformance with the Global Internal Audit Standards | |
| Std 4.2Due Professional Care | |
| Std 4.3Professional Skepticism | |
| Principle 5Maintain Confidentiality | |
| Std 5.1Use of Information | |
| Std 5.2Protection of Information |
Domain III — Governing the Internal Audit Function
| Requirement | Unified control and mapping |
|---|---|
| Principle 6Authorized by the Board | |
| Std 6.1Internal Audit Mandate | |
| Std 6.2Internal Audit Charter | |
| Std 6.3Board and Senior Management Support | |
| Principle 7Positioned Independently | UC-AUDIT-01 — Maintain an independent internal audit functionPartial Remaining requirement: Principle 7 also encompasses board-approved mandate authorities satisfied by companion board-oversight controls (Std 6.x home), beyond organizational independence and CAE qualifications |
| Std 7.1Organizational Independence | UC-AUDIT-01 — Maintain an independent internal audit functionPartial Remaining requirement: board governance authorities - approving the audit mandate/charter, CAE appointment/removal and remuneration, and the audit budget/resources - satisfied by companion board-oversight controls (Std 6.x home) |
| Std 7.2Chief Audit Executive Qualifications | |
| Principle 8Overseen by the Board | UC-AUDIT-03 — Ensure board oversight and support of internal auditPartial Remaining requirement: Principle 8 also includes board oversight of quality and external quality assessment (8.3-8.4) |
| Std 8.1Board Interaction | |
| Std 8.2Resources | |
| Std 8.3Quality | UC-AUDIT-19 — Operate an audit quality assurance and improvement programPartial Remaining requirement: board's external-quality-assessment governance (ensuring periodic external assessments and discussing conformance) satisfied by the external-QA companion control (Std 8.4 home), beyond overseeing the internal QAIP |
| Std 8.4External Quality Assessment |
Domain IV — Managing the Internal Audit Function
| Requirement | Unified control and mapping |
|---|---|
| Principle 9Plan Strategically | UC-AUDIT-09 — Develop a risk-based internal audit strategy and planPartial Remaining requirement: Principle 9 also spans methodologies (9.3) and assurance coordination/reliance (9.5) |
| Std 9.1Understanding Governance, Risk Management, and Control Processes | |
| Std 9.2Internal Audit Strategy | |
| Std 9.3Methodologies | |
| Std 9.4Internal Audit Plan | |
| Std 9.5Coordination and Reliance | |
| Principle 10Manage Resources | |
| Std 10.1Financial Resource Management | |
| Std 10.2Human Resources Management | |
| Std 10.3Technological Resources | |
| Principle 11Communicate Effectively | UC-AUDIT-18 — Communicate with stakeholders on assurance mattersPartial Remaining requirement: Principle 11 also spans communication quality, results reporting, errors, risk-acceptance escalation (11.2-11.5) |
| Std 11.1Building Relationships and Communicating with Stakeholders | |
| Std 11.2Effective Communication | UC-AUDIT-18 — Communicate with stakeholders on assurance mattersPartial Remaining requirement: Requires communications be accurate, objective, clear, concise, constructive, complete, and timely |
| Std 11.3Communicating Results | |
| Std 11.4Errors and Omissions | |
| Std 11.5Communicating the Acceptance of Risks | |
| Principle 12Enhance Quality | UC-AUDIT-19 — Operate an audit quality assurance and improvement programPartial Remaining requirement: engagement-level performance oversight and improvement (Std 12.3) satisfied by the documentation-and-supervision companion control |
| Std 12.1Internal Quality Assessment | |
| Std 12.2Performance Measurement | |
| Std 12.3Oversee and Improve Engagement Performance | UC-AUDIT-15 — Document and supervise engagement workPartial Remaining requirement: supervision's developmental feedback and coaching for staff development, beyond engagement quality and conformance review |