Implementing the IIA’s new Global Internal Audit Standards

Name: Implementing the IIA’s new Global Internal Audit Standards
Rating: 4.5 (23 reviews)

Use the IIA’s new Global Internal Audit Standards™ to drive transformation and value from your Internal Audit function

Created byYazan Makdah, CPA, CIA, CRMA

Last updated 7/2025

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What you'll learn

Understand the key structural and conceptual changes introduced in the IPPF 2024 compared to the 2017 framework.
Recognize how the new Global Internal Audit Standards are organized and how they impact internal audit practices and reporting.
Identify immediate action steps and priorities for aligning internal audit activities with the 2024 standards.
Access and apply ready-to-use tools, templates, and checklists to begin implementing the changes efficiently.

Course content

3 sections • 21 lectures • 1h 25m total length

What You’ll Master1:14
Why Internal Audit Had to Evolve1:23
The IPF Evolution Project began in 2020 to re-engineer and modernize the International Professional Practices Framework, addressing fragmentation and gaps in guidance for emerging risks and technologies.
Reality Check: Are You Ready to Lead in the New Era of Audit?1:48
Understand how the redesigned 2024 global internal audit standards move from a fragmented, lunchbox-like IPFw to a unified, layered cake model that clarifies requirements and connections.

What’s New in Structure & Terminology1:53
The New Internal Audit Framework (IPPF)2:50
From a Bento Box to a Delicious Layer Cake
Fundamentals2:48
The new IPF centers on three elements—global internal audit standards, topical requirements, and guidance—and emphasizes serving the public interest to build trust and long-term stability across private and public sectors.
Key General Changes in the New Standards5:15
Deep Dive into GIAS, Topical Requirements & Global Guidance5:28
Explore the global internal audit standards (GIAS) with five domains, 15 principles, and 52 standards, plus three layers—requirements, considerations, and conformance evidence—and topical areas like cybersecurity and fraud risk management.
Applying Standards in a Real Audit Scenario0:53

Domain I – Purpose of Internal Auditing4:07
In this part, we’re going to walk through the first domain, taking a closer look at what it really means and why it matters in our day-to-day work as internal auditors.
Domain II – Ethics and Professionalism4:18
Explore domain two ethics and professionalism, replacing the code with five principles and 13 standards, highlighting professional courage under standard 1.1 and due professional care 4.2.
Domain II - Exercise (Real-life Scenarios)3:03
Explore real-world scenarios that test honesty and professional courage in internal auditing. See how speaking truth, avoiding edits, and confronting misalignment build trust, strengthen reports, and position auditors as leaders.
Domain II - Summary of Key Developments1:26
Explore key developments in domain two ethics and professionalism, replacing the old code with five principles including due professional care, and have audit leaders and staff sign the conduct document.
Domain III – Governing the Internal Audit Function15:01
Domain III - Summary of Key Developments0:53
Domain III - Internal Audit Mandate vs. Charter2:35
Explore the distinction between internal audit mandate and charter, learn why a formal charter is now required, and use IIA's model templates to assess and strengthen your charter.
Domain IV - Summary of Key Developments6:58
Explore domain four, managing the internal audit function, including 16 standards and standards for strategy, methodologies, and planning; learn how resources, technology, and communication shape governance, risk, and control.
Domain IV – Managing the Internal Audit Function6:58
Examine domain four: managing the internal audit function, covering governance, risk management, control, strategic alignment, documented methodologies, internal audit plan, stakeholder communication, and resources and technology management.
Domain V – Performing Internal Audit Services7:19
Present domain five of the IIA's global internal audit standards—three principles and 14 standards—mapping the full audit cycle from early engagement and risk assessment to follow-up.
Domain V - Summary of Key Developments7:19
Domain five introduces three principles and 14 standards guiding the complete internal audit cycle, including evaluation criteria, work programs, evaluation of findings, and engagement conclusions, reporting, and follow-up.
Domain V - Engagement Plan vs Work Plan1:46
Explore how engagement planning defines objectives, scope, criteria, and a work program, while the engagement conclusion delivers a holistic judgment and possible ratings.

Requirements

A curious mind and willingness to adapt to the evolving global audit standards.

Description

The 2024 Global Internal Audit Standards (formerly known as the IPPF) mark a major evolution in how internal audit functions are expected to operate. Whether you're a Chief Audit Executive, an internal auditor, or a governance professional, understanding these updates is no longer optional — it’s essential.

This crash course is designed to give you a clear, concise, and practical overview of what’s changed in the new standards and how to take action. In under an hour, you’ll learn about the five new domains, the core shifts in structure and philosophy, and the key areas that internal audit teams must adapt to — including ethics, governance, and the delivery of assurance and advisory services.

The course includes templates, checklists, and implementation tools you can start using immediately — making this not just a learning experience, but a working toolkit. Whether you’re updating your audit manual, conducting a gap analysis, or preparing for stakeholder discussions, this course gives you the solid foundation you need.

Perfect for busy professionals who want to stay current and credible, this crash course delivers impactful knowledge without the fluff — and serves as the gateway to a deeper dive in the upcoming Advanced IPPF 2024 Series for audit professionals worldwide.

Who this course is for:

Internal auditors at all levels who want a fast and clear understanding of the 2024 IPPF updates
Chief Audit Executives (CAEs) and audit leaders preparing to align their departments with the new standards
Risk, compliance, and governance professionals who interact with internal audit or oversee assurance functions
Audit committee members and senior executives seeking a high-level grasp of the changes and their implications
Professionals preparing for audit certifications (CIA, CRMA) and want to stay current on standards
Anyone who prefers a practical, no-fluff summary with ready-to-use tools and guidance

Implementing the IIA’s new Global Internal Audit Standards

What you'll learn

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Course content

Start Here: What You’ll Master & Why It Matters3 lectures • 4min

Crack the Code: Demystifying the New 2024 Global Internal Audit Standards6 lectures • 19min

From Theory to Practice: How the Five Domains Shape Elite Audit Functions12 lectures • 1hr 2min

Requirements

Description

Who this course is for: