Internal Audit
Mandatory guidance
The mandatory guidance from the IIA. In the IPPF 2024 the mandatory elements consist of the Global Internal Audit Standards and the Topical Requirements. They establish the basic requirements for the professional practice of internal auditing and apply internationally to the internal audit function and to individual internal auditors; conformance with them is a precondition for stating that the function conforms to the Standards.
Source: IIA IPPF 2024; IIA GIAS 2024
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