Internal Audit
Five Domains GIAS 2024
The five main areas of the 2024 Global Internal Audit Standards: (I) Purpose of Internal Auditing, (II) Ethics and Professionalism, (III) Governing the Internal Audit Function, (IV) Managing the Internal Audit Function, and (V) Performing Internal Audit Services. Domain I contains only the purpose statement, so no principles or standards. Domains II through V contain principles, standards and their requirements. The essential conditions appear in Domain III only.
Source: IIA GIAS 2024