International Standards for the Professional Practice of Internal Auditing

E410613

internal auditing standard international standard professional standard

The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.

Try in SPARQL Jump to: Surface forms Disambiguation Statements Elicitation Referenced by

All labels observed (3)

Label	Occurrences
International Standards for the Professional Practice of Internal Auditing canonical	5
IIA Standards	1
Institute of Internal Auditors standards	1

How this entity was disambiguated

This entity first appeared as the object of triple T4086004 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: International Standards for the Professional Practice of Internal Auditing
Context triple: [OECD Internal Audit, appliesStandard, International Standards for the Professional Practice of Internal Auditing]

A. OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
B. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
C. International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
D. ISO/IEC 27002
ISO/IEC 27002 is an international standard that provides best-practice guidelines and controls for information security management.
E. Audit Law of the People’s Republic of China
The Audit Law of the People’s Republic of China is a fundamental national statute that regulates state audit activities, defines the powers and responsibilities of audit institutions, and provides the legal framework for supervising the management and use of public funds.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: International Standards for the Professional Practice of Internal Auditing
Target entity description: The International Standards for the Professional Practice of Internal Auditing are globally recognized principles and requirements that define the conduct, quality, and scope of internal auditing activities within organizations.

A. OECD Internal Audit
OECD Internal Audit is the internal oversight body of the OECD responsible for independently evaluating and improving the effectiveness of the organization’s risk management, control, and governance processes.
B. International Financial Reporting Standards
International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
C. International Organization of Supreme Audit Institutions
The International Organization of Supreme Audit Institutions (INTOSAI) is a global umbrella organization that supports and coordinates the work of national supreme audit institutions to promote good governance, accountability, and the exchange of auditing standards and best practices.
D. ISO/IEC 27002
ISO/IEC 27002 is an international standard that provides best-practice guidelines and controls for information security management.
E. Audit Law of the People’s Republic of China
The Audit Law of the People’s Republic of China is a fundamental national statute that regulates state audit activities, defines the powers and responsibilities of audit institutions, and provides the legal framework for supervising the management and use of public funds.
F. None of above. chosen

Statements (53)

Predicate	Object
instanceOf	internal auditing standard ⓘ international standard ⓘ professional standard ⓘ
abbreviation	IPPF Standards ⓘ
alsoKnownAs	IIA Standards ⓘ linked to: International Standards for the Professional Practice of Internal Auditing International Standards ⓘ
appliesTo	chief audit executives ⓘ internal audit service providers ⓘ internal auditors ⓘ
basedOn	principles of competency ⓘ principles of confidentiality ⓘ principles of integrity ⓘ principles of objectivity ⓘ
complements	Code of Ethics of The Institute of Internal Auditors ⓘ
compliance	mandatory for IIA members ⓘ mandatory for holders of IIA certifications ⓘ
defines	requirements for acceptance of residual risk ⓘ requirements for communicating internal audit results ⓘ requirements for due professional care ⓘ requirements for internal audit engagement performance ⓘ requirements for internal audit independence ⓘ requirements for internal audit objectivity ⓘ requirements for internal audit planning ⓘ requirements for internal audit proficiency ⓘ requirements for internal audit quality assurance and improvement programs ⓘ requirements for monitoring progress on internal audit recommendations ⓘ
geographicScope	global ⓘ
governs	internal audit activity ⓘ
hasComponent	Attribute Standards ⓘ Implementation Standards ⓘ Performance Standards ⓘ
language	English ⓘ
partOf	International Professional Practices Framework ⓘ
publisher	The Institute of Internal Auditors ⓘ
purpose	to enhance risk management and control processes ⓘ to establish the basis for evaluating internal audit performance ⓘ to foster improved organizational governance ⓘ to guide the professional practice of internal auditing ⓘ to promote consistency in internal audit activities worldwide ⓘ
requires	internal audit charter ⓘ quality assurance and improvement program ⓘ risk-based internal audit plan ⓘ
scope	consulting activities ⓘ independent and objective assurance activities ⓘ
supports	internal control ⓘ organizational governance ⓘ risk management ⓘ
targetAudience	nonprofit organizations ⓘ private sector organizations ⓘ public sector organizations ⓘ
translatedInto	multiple languages ⓘ
updatedBy	The Institute of Internal Auditors ⓘ
updateFrequency	periodic ⓘ

How these facts were elicited

Referenced by (7)

Full triples — surface form annotated when it differs from this entity's canonical label.

OECD Internal Audit → appliesStandard → International Standards for the Professional Practice of Internal Auditing ⓘ

Internal Audit Division → follows → International Standards for the Professional Practice of Internal Auditing ⓘ

International Standards for the Professional Practice of Internal Auditing → alsoKnownAs → IIA Standards ⓘ

linked to: International Standards for the Professional Practice of Internal Auditing

Office of Internal Oversight → usesFramework → International Standards for the Professional Practice of Internal Auditing ⓘ

Internal Audit Division → followsStandard → International Standards for the Professional Practice of Internal Auditing ⓘ

subject linked to: IAD

United Nations internal audit offices → followsStandard → International Standards for the Professional Practice of Internal Auditing ⓘ

United Nations internal audit offices → followsStandard → Institute of Internal Auditors standards ⓘ