This exposure draft of the International Standards for the Professional Practice of Internal Auditing (Standards) includes the following proposals from the Internal Audit Standards Board (IASB):
- proposed new standards, and amended wording of current standards;
- proposed modifications to existing glossary terms to clarify their meaning or improve their understanding.
ACCA submitted its comments by participating in IIA's online survey on 14 May 2010. A record of ACCA's comments is available in PDF format in 'Related documents'.