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IIA Global Public Policy Position Paper

Position Papers The IIA oct. 30, 2024

IIA Global Public Policy Position Paper: A Legal, Regulatory, and Policy Framework for the Internal Audit Profession

The IIA’s Global Public Policy Position Paper (GP4) offers a comprehensive framework for national institutes to advocate for internal audit within their countries’ legal and regulatory systems. GP4 outlines key public policy priorities essential to strengthening the internal audit profession and offers optional initiatives to enhance its role and protections. The recommendations are tailored to support institutes in navigating diverse political and cultural landscapes, from countries with existing internal audit policies to those establishing foundational frameworks.

This was developed through extensive input from global stakeholders, including leaders from our entire network of national institutes and chapters. Following a 60-day comment period and interactive sessions at Global Assembly and International Conference, feedback from members, advisory councils, and IIA Global and North American Boards was incorporated to ensure the paper reflects a unified global perspective on internal audit’s legal and regulatory priorities.

The IIA

The Institute of Internal Auditors