The Standards are the criteria by which the operations of an internal audit department are evaluated and measured. Within the professional practices framework there are three sets of standards: Attribute, Performance, and Implementation Standards.

Attribute Standards - The Attribute Standards address the attributes of organizations and individuals performing internal audit services.

Performance Standards - The Performance Standards describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured.

Implementation Standards - The Implementation Standards provide guidance applicable in specific types of engagements.

International Standards for the Professional Practice of Internal Auditing

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