IIA: international standards for the professional practice of internal auditing

Comments from ACCA to the Internal Audit Standards Board (IASB), 14 May 2010.

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'.