📋 Audit Topical Requirements

Active #1

Domain I: Purpose of Internal Auditing – Public Interest Enhancement IIA 2024

Establishes the fundamental purpose of internal auditing with emphasis on public interest and stakeholder value creation.

• Definition and purpose of internal auditing
• Public interest considerations
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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Active #2

Domain II: Ethics and Professionalism – Code of Conduct Standards IIA 2024

Comprehensive ethics and professionalism standards replacing the former IIA Code of Ethics with enhanced behavioral expectations.

• Individual objectivity and independence
• Due professional care requirements
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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Active #3

Domain III: Governing the Internal Audit Function – Board Oversight Requirements IIA 2024

Governance standards defining CAE responsibilities and board oversight requirements for effective internal audit functions.

• Internal audit charter requirements
• Board and management oversight responsibilities
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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Active #4

Domain IV: Managing the Internal Audit Function – Strategic Planning & Performance IIA 2024

Management standards for strategic planning, performance measurement, resource optimization, and quality assurance of internal audit.

• Strategic planning and alignment
• Performance measurement methodologies
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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Active #5

Domain V: Performing Internal Audit Services – Engagement Excellence IIA 2024

Performance standards for planning, executing, and reporting internal audit engagements with risk-based methodologies.

• Risk-based audit planning
• Engagement objective development
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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Active #6

Cybersecurity Topical Requirement – February 2025 Release IIA

Mandatory cybersecurity audit requirement effective February 5, 2026, enhancing consistency in cyber risk assessments.

• Information security governance evaluation
• Technical control assessment procedures
• + 3 more points

📅 February 5, 2026 🏛️ 2 Domains

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Draft #7

⏰ Comments by April 20, 2025

Third-Party Management Topical Requirement – Draft for Public Comment IIA

Draft requirement for third-party risk management auditing, open for comment until April 20, 2025.

• Vendor lifecycle management assessment
• Due diligence process evaluation
• + 3 more points

📅 Q3 2025 🏛️ 2 Domains

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Planned #8

Organizational Culture Topical Requirement – Planned Development IIA

Planned requirement for auditing organizational culture and ethics, expected release in 2025-2026.

• Culture assessment methodologies
• Tone at the top evaluation
• + 3 more points

📅 TBD 2025-2026 🏛️ 2 Domains

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Planned #9

Business Resilience Topical Requirement – Future Standard IIA

Future requirement for business resilience and continuity auditing, expected in 2025-2026.

• Crisis management assessment
• Business continuity planning
• + 3 more points

📅 TBD 2025-2026 🏛️ 2 Domains

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Planned #10

Anti-Corruption and Bribery Topical Requirement – Upcoming Standard IIA

Planned anti-corruption and bribery audit requirement, expected release in 2025-2026.

• Bribery risk assessment
• Third-party due diligence
• + 3 more points

📅 TBD 2025-2026 🏛️ 2 Domains

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Active #11

Implementation Roadmap: Five-Step Transition to 2024 Standards IIA

Comprehensive five-step implementation roadmap for transitioning to Global Internal Audit Standards 2024.

• Gap analysis requirements
• Stakeholder engagement process
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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Active #12

Quality Assessment Requirements Under 2024 Standards IIA

Enhanced quality assessment requirements evaluating both standards conformance and performance achievement.

• Conformance and performance evaluation
• External assessor CIA requirement
• + 3 more points

📅 January 9, 2025 🏛️ 2 Domains

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