Standards on Internal Audit

• Preface to the Framework and Standards on Internal Audit
• Framework Governing Internal Audits
• Basic Principles of Internal Audit
• 100 Series: Standards on Key Concepts
  • Standard on Internal Audit (SIA) 110, Nature of Assurance
  • Standard on Internal Audit (SIA) 120, Internal Controls
• 200 Series: Standards on Internal Audit Management
  • Standard on Internal Audit (SIA) 210, Managing the Internal Audit Function
  • Standard on Internal Audit (SIA) 220, Conducting Overall Internal Audit Planning
  • Standard on Internal Audit (SIA) 230, Objectives of Internal Audit
  • Standard on Internal Audit (SIA) 240, Using the Work of an Expert
• 300–400 Series: Standards on the Conduct of Audit Assignments
  • Standard on Internal Audit (SIA) 310, Planning the Internal Audit Assignment
  • Standard on Internal Audit (SIA) 320, Internal Audit Evidence
  • Standard on Internal Audit (SIA) 330, Internal Audit Documentation
  • Standard on Internal Audit (SIA) 350, Review and Supervision of Audit Assignments
  • Standard on Internal Audit (SIA) 360, Communication with Management
  • Standard on Internal Audit (SIA) 370, Reporting Results
  • Standard on Internal Audit (SIA) 390, Monitoring and Reporting of Prior Audit Issues
• Standards issued up to July 1, 2013
  • Standard on Internal Audit (SIA) 5, Sampling
  • Standard on Internal Audit (SIA) 6, Analytical Procedures
  • Standard on Internal Audit (SIA) 7, Quality Assurance in Internal Audit
  • Standard on Internal Audit (SIA) 11, Consideration of Fraud in an Internal Audit
  • Standard on Internal Audit (SIA) 13, Enterprise Risk Management
  • Standard on Internal Audit (SIA) 14, Internal Audit in an Information Technology Environment
  • Standard on Internal Audit (SIA) 17, Consideration of Laws and Regulations in an Internal Audit
  • Standard on Internal Audit (SIA) 18, Related Parties