Exposure Drafts issued by the Board.
Quality Standards on Internal Audit
Series 100: Core Concepts and Principles
- Exposure Draft of SIA 110, Basic Principles of Internal Audit
- Exposure Draft of SIA 120, Terms of Internal Audit Engagement
- Exposure Draft of SIA 130, Managing the Internal Audit Function
- Exposure Draft of SIA 140, Internal Controls
- Exposure Draft of SIA 150, Risk Management
- Exposure Draft of SIA 160, Compliance with Laws and Regulations
Series 200: Audit Execution
- Exposure Draft of SIA 210, Knowledge Of the Entity and its Environment
- Exposure Draft of SIA 220, Internal Audit Planning
- Exposure Draft of SIA 230, Internal Audit Evidence
- Exposure Draft of SIA 240, Use of Tools
- Exposure Draft of SIA 250, Internal Audit Documentation
- Exposure Draft of SIA 260, Review and Supervision of Audit Assignments
- Exposure Draft of SIA 270, Experts and Third-Party Engagement
- Exposure Draft of SIA 280, Fraud and Irregularities
- Exposure Draft of SIA 290, Communication with Management and Those Charged with Governance
Series 300: Internal Audit Reporting
Last Date for Submitting Comments is October 23, 2025. Comments are most helpful if they indicate relevant paragraph number, a clear rationale and, where applicable, provide a suggestion for alternative wording.
(Submission links are given in the above-mentioned files and can be viewed after downloading the same.)
