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Standards

Our internationally recognised professional standards are principles-based and provide the necessary framework for the systematic, risk-oriented performance of internal audits.

Standards and guidance – IPPF

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The Institute of Internal Auditors (IIA)’s guidelines are based on the International Professional Practices Framework (IPPF).

The IIA is a trusted global institution that sets professional standards in the industry and provides internal auditing professionals worldwide with guidance that is classified either as ‘mandatory’ or ‘recommended’.

The contents of the IPPF are periodically reviewed and adjusted as necessary.

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Our Internal Auditing Guidelines

Our Internal Auditing Guidelines explain the principles behind the International Professional Practices Framework (IPPF) based on the definition of internal auditing and the Code of Ethics. The authors of the guidelines address the specific context in Switzerland and illustrate the theoretical concepts using a number of practical examples.

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The IPPF: a framework for effective internal auditing

Internal auditing requires active engagement and a framework based on clearly formulated principles, leading industry standards and up-to-date guidelines that not only accommodate but anticipate developments in the industry. The International Professional Practices Framework (IPPF) is periodically updated to effectively support the auditing profession and help its members tackle the many future challenges they face.

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Mandatory guidance

Adherence to the principles set out in the mandatory guidance is essential for working as an internal auditor. The mandatory guidance is developed in accordance with an established approval process, which includes a public disclosure phase during which stakeholder groups can make contributions. The mandatory elements of the IPPF are the core principles for the professional practice of internal auditing, the definition of internal auditing, the Code of Ethics, and professional Standards.

THE AIM OF INTERNAL AUDITING

The aim of internal auditing is to increase an organisation’s status by carrying out an objective, risk-focused assessment and consultation.

CORE PRINCIPLES OF PROFESSIONAL PRACTICE

The core principles chiefly set out the specific aims of internal auditing. If all of these principles are met and function coherently, then an internal audit will be as efficient as possible.

Internal auditing:

  • demonstrates integrity.
  • demonstrates competence and due professional care.
  • is objective and free from undue influence (independent).
  • aligns with an organisation’s strategies, objectives and risks.
  • is appropriately positioned and adequately resourced.
  • demonstrates quality and continuous improvement.
  • communicates effectively.
  • provides risk-based assurance.
  • is insightful, proactive and future-focused.
  • promotes organisational improvement.
THE DEFINITION OF INTERNAL AUDITING

Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organisation's operations. It helps an organisation accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.

CODE OF ETHICS

The Code of Ethics establishes principles and expectations with regard to the behaviour of individuals and organisations when carrying out internal audits. It describes the minimum requirements for conduct and behavioural expectations. The aim of the Code of Ethics is to promote an ethical culture within the internal auditing profession and highlight the key principles of the profession and its practice.

The Code of Ethics covers four basic principles:

  • Integrity
  • Objectivity
  • Confidentiality
  • Competency

Specific behavioural guidelines define how these principles should be applied by internal auditors.

PROFESSIONAL STANDARDS (IIA STANDARDS)

The Standards are principles-based and provide a framework for executing and promoting internal audits. The Standards are mandatory requirements comprising the following elements: statements on the basic requirements for professional practice in internal auditing and for evaluating the effectiveness of internal audits; interpretations that clarify terms or concepts used in the statements; and glossary terms. The requirements are internationally applicable at organisational and individual levels.

Both the statements and the interpretations must be taken into account to understand and apply the Standards correctly. The Standards use terms with specific meanings, as defined in the glossary, which also forms part of the Standards.

SWISS TERMS

The German translation of the IPPF is adapted to German corporate law and does not always reflect Swiss law. English terms are also in established use in Switzerland, such as ’audit committee’, ‘internal audit’, ‘governance’, ‘assurance’ and ‘risk management’. The differences are explained in the document ‘Terms used in the IIA Standards in a Swiss context’. This can be used to help translate the Standards, and contains both the original English terms and French terminology.

Recommended guidance

The recommended guidance is issued by the IIA following a formal approval process. It describes practices for effective implementation of the IIA’s core principles, a definition of internal auditing, the Code of Ethics and our Standards. The recommended elements of the IPPF are the implementation guidance and supplemental guidance (practical guidelines). They help internal auditors put the Standards into practice and present detailed processes and procedures.

IMPLEMENTATION GUIDANCE

The implementation guidance helps internal auditors apply the norms and code of conduct. They address approaches, methods and considerations relating to internal audits but do not go into detail about processes or procedures. All guidance affected by the 2017 revision of the Standards has been updated. To make things easier, you can download the implementation guidelines from the member area of the IIA Global homepage either as individual documents or grouped together as a single document.

SUPPLEMENTAL GUIDANCE (PRACTICAL GUIDELINES)

Our supplemental guidance provides detailed guidelines for conducting internal audit activities. These include topical areas, sector-specific issues, processes and procedures, tools and techniques, programmes, step-by-step approaches and examples of results. There are numerous practical guidelines available for download on the IIA Global homepage.

International Standards for the professional practice of internal auditing

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The Three Lines Model

The Three Lines Model can be applied to any organisation and helps you identify structures and processes that are key to achieving your goals and which support governance and risk management. Find out more about our groundbreaking governance model and download the English or German version in our member area.

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Quality assurance in internal auditing

Quality assurance is one of the mandatory elements of the IPPF and is explained in section 1300 ff of the Standards. The quality assurance and improvement programme it describes assesses internal auditing functions and approaches in terms of their adherence to the Standards and the Code of Ethics. It also assesses the profitability and effectiveness of internal audits and identifies opportunities for improvement. Quality assurance requires internal and external assessments.

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INTERNAL ASSESSMENT

Internal assessments comprise the ongoing monitoring of task fulfilment and regular self-assessments. Ongoing monitoring forms an integral part of the day-to-day management, evaluation and analysis of internal auditing. It uses processes, tools and information that are necessary for assessing adherence with the Standards and the Code of Ethics. Regular self-assessments are carried out by individuals within an organisation who possess sufficient knowledge of the internal auditing processes.

EXTERNAL ASSESSMENT

External quality assessments are necessary to ensure complete objectivity. They allow a company to state that its internal auditing takes place in accordance with the IPPF. They also give stakeholders confidence in the company by documenting the efforts made by its internal auditors to ensure high quality, proven processes and a professional approach. An external quality assessment also demonstrates to the executive board, management team and staff that the internal auditors are scrutinising the company’s internal controls, governance and risk management processes.

IIAS supports quality assurance processes as follows:

GUIDELINES TABLE – Q-SAT

Members have access to our internal auditing quality assessment guidelines. These take the form of a quality self-assessment tool – Q-SAT for short – that covers the current IIA Standards and thus provides a recognised basis for quality assessment.

The Q-SAT:

  • conforms to the International Professional Practices Framework (IPPF) and promotes compliance.
  • comprises 208 statements based on the IIA Standards. The tool takes the form of an Excel table and helps make the assessment easier.
  • is a self-assessment tool for evaluating the quality of internal auditing.
  • is a good way to prepare for external quality assessments.
  • increases transparency for external assessors.
INTERNAL AUDIT AMBITION MODEL

The Ambition Model is a self-assessment tool that allows you to evaluate conformity with the Standards and determine what needs to be done to increase this conformity. It enables you to make comparisons with your peers and highlights points for discussion with your audit committee or management team. Applying the Ambition Model makes your work more professional, continuously improves quality and helps meet the expectations of stakeholder groups. In doing so, it increases the value of internal auditing contributions as a whole.

  • Don’t be afraid to set targets and see whether you meet the IPPF Standards.
  • The Ambition Model helps you develop a clear roadmap for achieving those targets.
  • The Ambition Model is a simple tool for comparing your targets and performance with that of your peers.


For more information about the updated Benchmark Place application and to request access to the online tool, contact our office.
QUALITY ASSESSMENT MANUAL

The updated Quality Assessment Manual was reviewed by leading experts in quality assessment methods in collaboration with an international team of reviewers. It focuses on all aspects of an effective Quality Assurance and Improvement Programme (QAIP). The Quality Assessment Manual is a helpful tool for any organisation with a QAIP, and for organisations responsible for carrying out external evaluations. It contains the following core elements:

  • Differentiation between a full assessment, a self-assessment with independent validation, and internal assessments.
  • A planning process with a clear distinction between planning and fieldwork.
  • A reporting format for presenting assessment results.
  • A special report for organisations carrying out a self-assessment with independent validation.

The Quality Assessment Manual can be ordered directly from IIA Global.

Have questions? For all enquiries about quality assurance in internal auditing, get in touch with us.

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Accredited quality assessors

Internal auditing provides independent and objective assessment and consultation services designed to add value and improve business processes. It helps organisations achieve their goals by taking a systematic and targeted approach to assessing and helping increase the efficacy of risk management, controls, and governance processes.

ACCREDITED QUALITY ASSESSORS
Surname / first name IIA certifications
Abad Jorge CIA
Aeby Daniel CIA
Aeschlimann Kurt CFSA, CIA, CCSA, CRMA
Affentranger Christoph
Amann Alain S.
Ambrogini Gianluca
Aregger Daniel QA Refresher 2021, CIA
Baldauf Caroline
Batliner Stefan
Béard John-Eric CRMA , CIA
Beer Thomas
Berger Christian CIA, CRMA
Bertisch Frank CIA, CRMA
Bienz Angelica CIA, CRMA
Billeter Martin
Bischofberger Mario
Bivetti Gian Andri
Blatter Ernst
Bläuer Alexandre
Boeglin Dieter CFSA, CIA, CRMA
Bögli Christian
Bôle Cottet Aline
Bossert Yves
Buga Alexandre
Bürgin Bruno CIA
Burki Dieter M. CIA, CRMA
Calmbach Christine CIA
Carayon David
Carrera Veronica
Cartier-Rumo Isabelle CRMA , CIA
Cattin Patrick
Chrétien Maxime Pierre
Christen Thomas
Christian Susanne
Courtial Lionel
De Bruyne Alexandre Henri
De Gottardi Claudio QA Refresher 2021
Dedeilia Athina
Del Conte Tatjana QA Refresher 2021
Deriaz Jean-Claude CIA
Doronin Evgeny
Duchesne Sébastien CIA
Ducrey Régis CRMA
Duport Pascal CRMA , CIA
Duss Rolf
Eggstein Peter
Ehret Lisa-Sophia
Eichenberger Walter
Emery Fabien
Fausch-Grünenfelder Konrad CIA, CRMA
Fischer Thomas CIA, CRMA
Föry Sylvia CIA
Frey Michael CIA, CRMA
Freymond Franck CIA
Furler Florence
Furrer Cornel CRMA , CIA
Gabriele Alessandro
Gaillard Nicolas CRMA
Gambone Vittorio CIA
Gardi Roland QA Refresher 2021
Gastpar Aaron CIA
Gianetti Guido
Gouëllo Nicole CIA
Graber Patrick CIA
Gröflin Marc CIA
Grossenbacher Mario
Gschwandner Norbert CIA
Guinikoukou Orou Nam Gilbert QIAL, CRMA , CIA
Günter Daniel Martin
Gurtner Robert
Gut Manuela
Haenle Felix
Haenni Daniel Paul CIA
Hahn Ulrich
Häubi Max
Hess Ramona
Heyer Virginie QA Refresher 2021, CIA
Ho Nam Phong QA Refresher 2021, QIAL, CIA, CRMA
Höllbacher Alexander CIA
Huang Isabelle
Hug Marcel
Humbel Ekaterina CIA
Hungerbühler Michael CRMA
Jans Victor CIA, CCSA, CRMA
Jolicard Nadia
Jonin Pierre-Yves CRMA
Jotterand Philippe CIA, CRMA
Jullier Marcel CIA
Kara Günter
Kavvadias Yannis
Keller Renate CFSA
Knoll Roland
Kübler Roger
Kuntz Pierre
Kuriger Yves
Lacambra Nathalie
Lanz Philipp
Lanzarini Giancarlo
Lava Francesco
Lechthaler Marco Giovanni
Lepple Tanja
Levi Hanspeter
Linnas Raivo
Lorenzetti Claudio CIA, CRMA
Manferdini Alessandro QA Refresher 2021, CRMA , CIA
Massard Philippe
Matt Patrick CIA
Medinger Jack QA Refresher 2021
Meinecke Kerstin QA Refresher 2021, CIA
Merkle Thomas
Michel Thomas CIA
Miljkovic Jelena
Ming Marcel
Moretti Rezio QA Refresher 2021
Morey Mirja CIA
Moser Dominic
Müller Peter J.
Myréen Kristina CIA
Nagaratnam Jesmila
Neukomm Denis
Oppliger Markus CIA
Orasianu Alexandre QA Refresher 2021
Pedroja Graziano
Perruchoud Roland QA Refresher 2021
Pfeiler Markus QA Refresher 2021, CFSA, CIA, CRMA
Pfyffer Hans-Ulrich CIA, CRMA
Phan Cuong Thanh CIA
Poltera Clemens
Portarrieu Marie
Ralijemisa Patricia
Rau Heinz CIA
Reiner Martin
Reusser Daniel
Rink Ronald
Rüedi Philipp
Sackmann Michaela Alexandra Rose CGAP, CIA
Sandana Preethi
Sarasin Charles CIA
Sarrazin Sébastien QA Refresher 2021, CRMA , CIA
Schäfli Marco CRMA , CIA
Scherrer Patrick CIA
Schluep Albert-Michael CIA
Schluricke Wolfgang
Schmid René
Schmidt Evelyn CIA, CCSA, CRMA
Schuchter Alexander
Schüpfer Hanspeter QA Refresher 2021
Seheri Covino Fatma
Seifart Annette QA Refresher 2021, CIA
Seile Alexander
Sidler Andrea Veronica CIA, CRMA
Sidler Raphael
Simoné Vanessa
Snaidero Christian QA Refresher 2021
Sommer Claudia Patricia CIA
Sommer Paul
Soussi Baptiste CRMA , CIA
Spichiger Roger
Spörri Beat
Sprecher Paul
Steffen Daniel
Steib Patrick CIA
Stephan Pascal
Stojkovic Milos
Strebel Daniel
Stucki Daniel
Suter Armin
Teuffer Denis CRMA
Thalmann Carmen
Tucesku Mike CIA, CRMA
Valek Olga CIA
von Känel Erik
Waser Draginja CIA
Wellens Patrick
Wenger Anastasia Sylvie CIA
Werenfels Cornelia CRMA , CIA
Werner Stephan CFSA, CIA
Wicht Emmanuel
Wild Roland
Wilhelm Philipp QIAL, CIA, CRMA
Winsnes Thomas
Winterberg Fabian CIA
Winterberg Ramon CIA
Wüthrich Marcel CIA, CRMA
Zipfel Birgit CIA
Zumsteg Claudia CIA
Zutter Christophe
Kull Birgit CIA
Soler Candela Antonio CIA, CRMA
Danielsen Milena
Burger Stephan CIA
Chishimba Bevan CIA
Dainis Reinieks CIA
Surname / first name
IIA certifications
Abad Jorge
CIA
Aeby Daniel
CIA
Aeschlimann Kurt
CFSA, CIA, CCSA, CRMA
Affentranger Christoph
Amann Alain S.
Ambrogini Gianluca
Aregger Daniel
QA Refresher 2021, CIA
Baldauf Caroline
Batliner Stefan
Béard John-Eric
CRMA , CIA
Beer Thomas
Berger Christian
CIA, CRMA
Bertisch Frank
CIA, CRMA
Bienz Angelica
CIA, CRMA
Billeter Martin
Bischofberger Mario
Bivetti Gian Andri
Blatter Ernst
Bläuer Alexandre
Boeglin Dieter
CFSA, CIA, CRMA
Bögli Christian
Bôle Cottet Aline
Bossert Yves
Buga Alexandre
Bürgin Bruno
CIA
Burki Dieter M.
CIA, CRMA
Calmbach Christine
CIA
Carayon David
Carrera Veronica
Cartier-Rumo Isabelle
CRMA , CIA
Cattin Patrick
Chrétien Maxime Pierre
Christen Thomas
Christian Susanne
Courtial Lionel
De Bruyne Alexandre Henri
De Gottardi Claudio
QA Refresher 2021
Dedeilia Athina
Del Conte Tatjana
QA Refresher 2021
Deriaz Jean-Claude
CIA
Doronin Evgeny
Duchesne Sébastien
CIA
Ducrey Régis
CRMA
Duport Pascal
CRMA , CIA
Duss Rolf
Eggstein Peter
Ehret Lisa-Sophia
Eichenberger Walter
Emery Fabien
Fausch-Grünenfelder Konrad
CIA, CRMA
Fischer Thomas
CIA, CRMA
Föry Sylvia
CIA
Frey Michael
CIA, CRMA
Freymond Franck
CIA
Furler Florence
Furrer Cornel
CRMA , CIA
Gabriele Alessandro
Gaillard Nicolas
CRMA
Gambone Vittorio
CIA
Gardi Roland
QA Refresher 2021
Gastpar Aaron
CIA
Gianetti Guido
Gouëllo Nicole
CIA
Graber Patrick
CIA
Gröflin Marc
CIA
Grossenbacher Mario
Gschwandner Norbert
CIA
Guinikoukou Orou Nam Gilbert
QIAL, CRMA , CIA
Günter Daniel Martin
Gurtner Robert
Gut Manuela
Haenle Felix
Haenni Daniel Paul
CIA
Hahn Ulrich
Häubi Max
Hess Ramona
Heyer Virginie
QA Refresher 2021, CIA
Ho Nam Phong
QA Refresher 2021, QIAL, CIA, CRMA
Höllbacher Alexander
CIA
Huang Isabelle
Hug Marcel
Humbel Ekaterina
CIA
Hungerbühler Michael
CRMA
Jans Victor
CIA, CCSA, CRMA
Jolicard Nadia
Jonin Pierre-Yves
CRMA
Jotterand Philippe
CIA, CRMA
Jullier Marcel
CIA
Kara Günter
Kavvadias Yannis
Keller Renate
CFSA
Knoll Roland
Kübler Roger
Kuntz Pierre
Kuriger Yves
Lacambra Nathalie
Lanz Philipp
Lanzarini Giancarlo
Lava Francesco
Lechthaler Marco Giovanni
Lepple Tanja
Levi Hanspeter
Linnas Raivo
Lorenzetti Claudio
CIA, CRMA
Manferdini Alessandro
QA Refresher 2021, CRMA , CIA
Massard Philippe
Matt Patrick
CIA
Medinger Jack
QA Refresher 2021
Meinecke Kerstin
QA Refresher 2021, CIA
Merkle Thomas
Michel Thomas
CIA
Miljkovic Jelena
Ming Marcel
Moretti Rezio
QA Refresher 2021
Morey Mirja
CIA
Moser Dominic
Müller Peter J.
Myréen Kristina
CIA
Nagaratnam Jesmila
Neukomm Denis
Oppliger Markus
CIA
Orasianu Alexandre
QA Refresher 2021
Pedroja Graziano
Perruchoud Roland
QA Refresher 2021
Pfeiler Markus
QA Refresher 2021, CFSA, CIA, CRMA
Pfyffer Hans-Ulrich
CIA, CRMA
Phan Cuong Thanh
CIA
Poltera Clemens
Portarrieu Marie
Ralijemisa Patricia
Rau Heinz
CIA
Reiner Martin
Reusser Daniel
Rink Ronald
Rüedi Philipp
Sackmann Michaela Alexandra Rose
CGAP, CIA
Sandana Preethi
Sarasin Charles
CIA
Sarrazin Sébastien
QA Refresher 2021, CRMA , CIA
Schäfli Marco
CRMA , CIA
Scherrer Patrick
CIA
Schluep Albert-Michael
CIA
Schluricke Wolfgang
Schmid René
Schmidt Evelyn
CIA, CCSA, CRMA
Schuchter Alexander
Schüpfer Hanspeter
QA Refresher 2021
Seheri Covino Fatma
Seifart Annette
QA Refresher 2021, CIA
Seile Alexander
Sidler Andrea Veronica
CIA, CRMA
Sidler Raphael
Simoné Vanessa
Snaidero Christian
QA Refresher 2021
Sommer Claudia Patricia
CIA
Sommer Paul
Soussi Baptiste
CRMA , CIA
Spichiger Roger
Spörri Beat
Sprecher Paul
Steffen Daniel
Steib Patrick
CIA
Stephan Pascal
Stojkovic Milos
Strebel Daniel
Stucki Daniel
Suter Armin
Teuffer Denis
CRMA
Thalmann Carmen
Tucesku Mike
CIA, CRMA
Valek Olga
CIA
von Känel Erik
Waser Draginja
CIA
Wellens Patrick
Wenger Anastasia Sylvie
CIA
Werenfels Cornelia
CRMA , CIA
Werner Stephan
CFSA, CIA
Wicht Emmanuel
Wild Roland
Wilhelm Philipp
QIAL, CIA, CRMA
Winsnes Thomas
Winterberg Fabian
CIA
Winterberg Ramon
CIA
Wüthrich Marcel
CIA, CRMA
Zipfel Birgit
CIA
Zumsteg Claudia
CIA
Zutter Christophe
Kull Birgit
CIA
Soler Candela Antonio
CIA, CRMA
Danielsen Milena
Burger Stephan
CIA
Chishimba Bevan
CIA
Dainis Reinieks
CIA
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