INTERNATIONAL STANDARDS

FOR THE PROFESSIONAL PRACTICE

OF INTERNAL AUDITING

2554



International Standards for the Professional Practice of Internal Auditing
(The Institute of Internal Auditor, USA)

.. 2554
IIA 2554
Disclosure
From : International Standards for the Professional Practice of Internal Auditing Copyright @ 2011 by The Institute of InternalAuditors, Inc., 247 Maitland Avenue, Altamonte Springs, Florida 32710-4201 U.S.A. Reprinted with permission. All rights reserved.
Permission has been obtained from the copyright holder, The Institute of Internal Auditors, 247 Maitland Avenue, Altamonte Springs,
Florida 32701-4201, U.S.A., to publish this translation, which is the same in all material respects, as the original, unless approved as
changed. No part of this document may be reproduced, stored in any retrieval system, or transmitted in any form, or by any means
electronic, mechanical, photocopying, recording, or otherwise, without prior written permission of IIA, Inc. or IIA Thailand.

.............................................................................................................................. ....... 1
..............................................................................................4
(Attribute Standards)
1000 - .............................................. ....... 5
1100 ................................................................. ....... 6
1200 ............................................ .......9
1300 ............................................................... .......11
(Performance Standards)
2000 ......................................................... ......15
2100 ................................................................................................. ......18
2200 ............................................................................................ ......20
2300 ................................................................................................ ......23
2400 ........................................................................ ......24
2500 .................................................................................................... ......28
2600 ........................................... ......28
(Glossary) ..................................................................................................... ..29
(Code of Ethics) ........................................................................... ..35


(International Standards for the Professional Practice of Internal Auditing)

( )

1.
2.
3.
4.

(Attribute Standards)
(Performance Standards)





(A) (C)

/

3 1)
/

2) 3)

(Consulting Services)

2
1) 2)


2


(Internal Auditing Standards Board)
(Exposure Draft)
website IIA
Affiliate

The Institute of Internal Auditors
Standards and Guidance
247 Maitland Avenue
Altamonte Springs, FL 32701-4201, USA
E-mail: guidance@theiia.org
Web: http://www.theiia.org


(International Standards for the Professional Practice of Internal Auditing)

(Attribute Standards)
1000




:


-

-

-

1000.A1

1000.C1

1010

1100

(Dual Reporting)

1110

1110.A1

1111

1120

1130



:

1130.A1

1130.A2

1130.C1

1130.C2

1200

1210

(CIA)

1210.A1

1210.A2

1210.A3

1210.C1

1220



1220.A1

1220.A2

1220.A3

1220.C1

10

1230

1300

1310

1311

11

 :








(IPPF)
1312
5

:

12

1320

1321 "
"

13

1322

14

 (Performance Standards)
2000

:
:

()


2010

15

2010. A1

2010.A2

2010. C1


2020

2030

2040 -

16

2050

2060

2070

17

2100

2110 -

2110.A1 -

2110.A2 -

2120

18

2
2120.A1

(Programs)


(Procedures)
2120.A2

2120.C1

2120.C2

19

2120.C3

2130


2130.A1

(Programs)


(Procedures)
2130. C1

2200


2201

20

2201.A1

2201.C1


2210

2210.A1

2210.A2

2210.A3

2210.C1

21

2210.C2

2220

2220.A1

2220.A2

2220.C1

2220.C2

2230

2240

22

2240.A1


2240.C1

2300

2310


:

2320

2330 (Documenting Information)

2330.A1

/
23

2330.A2

2330.C1

2340

2400

2410


2410.A1 /

24

2410.A2

2410.A3

2410.C1

2420

25

2421


2430

2431

2440

:

2440.A1

26

2440.A2


/

2440.C1

2440.C2

2450



:



/

27

2500

2500.A1

2500.C1

2600

28


(Glossary)

- Add Value: ()

Adequate Control :

Assurance Services :


Due Diligence
Board :
(Board of Directors) (Supervisory Board)

Charter :

- Chief Audit Executive :

29

Code of Ethics :
(The Institute of Internal Auditors IIA) (Principles)
(Rules of Conduct)

Compliance :

Conflict of Interest :

Consulting Services :




Control :

Control Environment :

30

Control Process :

Engagement :

(Control Self-Assessment CSA)

Engagement Objectives :

Engagement Work Program :

External Service Provider :

Fraud :

Governance :

Impairments :

31


()
Independence :

Information Technology Controls :


Information Technology Governance :

Internal Audit Activity :

International
Professional Practices Framework :
(The IIA) 2
(1) (Mandatory) (2)
(Strongly Recommended)
Must :
Objectivity :

32

 Residual Risk :

Risk :

Risk Appetite :
Risk Management :

Should :

- Significance :

Standard :
(IIA)

- Technology-based Audit Techniques :

(Generalized Audit Software), (Test
data generators), computerized,
(Specialized audit utilities) CAATs (Computer Assisted Audit Techniques)

33

34


(Code of Ethics)

1. (Principles)
2. (Rules of Conduct)

IIA .
IIA .

35

IIA IIA

IIA (Rules of Conduct)

(Principles)
:
1. (Integrity)

2. (Objectivity)

3. (Confidentiality)

4. (Competency)

36

 (Rules of Conduct)
1. (Integrity)
:
1.1
1.2
1.3

1.4

2. (Objectivity)
:
2.1

2.2
2.3

3. (Confidentiality)
:
3.1
3.2

4. (Competency)
:
4.1

37

4.2
(International Standards for the Professional Practice of Internal
Auditing)
4.3

38