The Revised Standards: Exposure Results


Practitioners around the world weighed in on the proposed changes to the International Standards for the Professional Practice of Internal Auditing (Standards).The proposed Standards were approved and the update, effective 1 January 2017, includes:

Two new standards, pertaining to:

  • The reality that CAEs are sometimes asked to take on risk management, compliance, or other roles beyond internal auditing.
  • The potential objectivity-impairing situation in which an internal audit activity performs an assurance engagement after previously consulting in the area.

 Alignment of the Standards to the Core Principles:

  • Modifications primarily focus on the following two Core Principles, “Aligns with the strategies, objectives, and risks of the organization,” and “Is insightful, proactive, and future-focused.”

Updates to existing Standards:

  • Communications: Summarize in one standard the required communications from the CAE to the board and senior management.
  • QAIP: An enhanced annual requirement for CAEs to report on their quality assurance and improvement program and current level of conformance.

Markup Version – Proposed Changes to the Standards
The New Standards, effective from 1 January 2017

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