IIA Global Internal Audit Standards (2024)
What is IIA Global Internal Audit Standards (2024)?
The IIA's mandatory standards for internal auditing worldwide, in force from 9 January 2025: 52 Standards under 15 Principles covering ethics and professionalism, how the board governs the internal audit function, how the chief audit executive manages it, and how engagements are planned, performed, reported and followed up. It comprises 52 controls organised across 4 domains, and applies in International.
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