Auditing and assurance. Lecture 8c Standards for the Professional Practice of Internal Auditing (SPPIA’s). The Institute of Internal Auditors. IIA Originated and HQ is based in USA National ‘chapters’ Internal Auditing Standards Board (IASB-IIA). The Institute of Internal Auditors.
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Standards for the Professional Practice of Internal Auditing (SPPIA’s)
Attribute standards 1000-
Performance standards 2000-
Implementation standards nnnn(A/C)f
SPPIA 2600 - Performance standards(Oct 2008)Management's acceptance of risks