The Standards are the criteria by which the operations of an internal audit office are evaluated and measured. Within the International Professional Practices Framework there are three sets of standards: Attribute, Performance, and Implementation Standards.
The Attribute Standards address the attributes of organizations and individuals performing internal audit services.
The Performance Standards describe the nature of internal audit services and provide quality criteria against which the performance of these services can be measured.
The Implementation Standards provide guidance applicable in specific types of engagements.