Frameworks & beheersing
IIA Global Internal Audit Standards 2024
The Global Internal Audit Standards (GIAS) of The Institute of Internal Auditors govern the professional practice of internal auditing worldwide. Published on 9 January 2024 and effective since 9 January 2025. The GIAS replace the mandatory elements of the IPPF 2017 (Mission, Definition, Core Principles, Code of Ethics and Standards) and integrate them into five domains, fifteen principles and 52 standards.
Source: IIA GIAS 2024
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