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
Standard on Internal Audit (SIA) 130, Risk Management
Standard on Internal Audit (SIA) 140, Governance
Standard on Internal Audit (SIA) 150, Compliance with Laws and Regulations
- 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
Standard on Internal Audit (SIA) 250, Communication with Those Charged with Governance
- 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
- 500 Series: Standards on Specialised Areas
Standard on Internal Audit (SIA) 520, Internal Auditing in an Information Technology Environment
Standard on Internal Audit (SIA) 530, Third Party Service Provider
- 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


