The IIA has released new Implementation Guides — recommended guidance within the International Professional Practices Framework — addressing four standards:
- IIA Standard 1200: Proficiency and Due Professional Care
- IIA Standard 1210: Proficiency
- IIA Standard 1220: Due Professional Care
- IIA Standard 1230: Continuing Professional Development
Implementation Guides provide CAEs and internal auditors with recommendations on how to best implement each standard and to support conformance in applying The IIA’s International Standards for the Professional Practice of Internal Auditing.
The purpose of these guides is to assist in the application of the Standards, collectively addressing internal audit’s approach, methodologies, and consideration, but refraining from detailing processes or procedures. Current Implementation Guides are based on Standards effective 1 January 2013. Implementation guidance will be updated after standards are revised and become effective.
To learn more, please visit The IIA’s Recommended Guidance Page.