New IIA Global Internal Audit Standards 2024 1.5 Credits
Overview and Contrast to 2017 IPPF
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In May 2023, the IIA released a draft of the new Global Internal Audit Standards, intended to provide more effective standards for Internal Audit globally.
The new Global Internal Audit Standards were released on January 9, 2024, and will become effective on January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period.
In this CPE Course, we will cover the Standards that guide the worldwide professional practice of internal auditing. They are principle-based and serve as a basis for evaluating and elevating the quality of the internal audit function.
The release of the new Standards concludes a multiyear process by the International Internal Audit Standards Board. The Global Standards use 15 guiding principles to enable effective internal auditing. Each principle is supported by standards that contain requirements, considerations for implementation, and examples of evidence of conformance. The IIA also released a two-way mapping document of the 2017 IPPF standards to the 2024 Global standards. This is the first segment on the IIA Global Standards.
Key topics discussed:
Join this CPE Course, where we will review and compare the structure of the standards to the 2017 Standards.
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Lynn Fountain has over 39 years of experience spanning public accounting, corporate accounting and consulting. 20 years of her experience has been working in the areas of internal and external auditing and risk management. She is a subject matter expert in multiple fields including internal audit, ethics, fraud evaluations, Sarbanes-Oxley, enterprise risk management, governance, financial management and compliance. Lynn has held two Chief Audit Executive (CAE) positions for international companies. In one of her roles as CAE, she assisted in the investigation of a multi-million-dollar fraud scheme perpetrated by a vendor that spanned 7 years and implicated 20 employees. The fraud was formally investigation by the FBI and resulted in 5 indictments estimating a $13M fraud loss.
Ms. Fountain is currently engaged in her own consulting and training practice. She has successfully executed on several consulting assignments spanning areas of accounting, risk, ERM and internal audit. She is a highly sought-after trainer and international speaker and has produced hundreds of courses delivered through seminars, conferences and on-demand training. She is the author of three separate technical books.
Ms.
Fountain obtained her BSBA from Pittsburg State University and her MBA from
Washburn University in Kansas. She has her CPA, CGMA, CRMA credentials.
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We issue instant credit certificates, ensuring they are valid for presentation to governing bodies. Typically, we report IRS, CTEC, CFP, IDFP, IWI, VBOA Ethics credits within 7 days – the fastest in the industry.
AB
The presenter was highly effective in communicating the new standards, highlighting the differences from the old and shedding a light on actions taken to address major comments. The accompanying handout was also easy to follow during the presentation.
OB
Interesting course. Especially the section on the comments about the first draft and how they were integrated in the final version of the standards.
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