Prompt Title: IIA

As an AI language model, I cannot provide information on "IIA Standards" without additional context. There are many standards that can be referred to as "IIA Standards," depending on the industry or field. However, one common reference is the "International Standards for the Professional Practice of Internal Auditing" issued by the Institute of Internal Auditors (IIA).

The IIA Standards are a set of professional guidelines that outline the best practices for conducting internal audit activities. They are designed to promote consistency and uniformity in the internal audit profession, and to ensure that internal auditors provide value-added services to their organizations. There are three categories of IIA Standards:

1. Attribute Standards: These standards deal with the attributes of internal auditors and the internal audit function as a whole. There are five attribute standards: a. 1000 – Purpose, Authority, and Responsibility b. 1100 – Independence and Objectivity c. 1200 – Proficiency and Due Professional Care d. 1300 – Quality Assurance and Improvement Program e. 1400 – Code of Ethics

2. Performance Standards: These standards provide guidance on how internal auditors should perform their work. There are ten performance standards: a. 2000 – Managing the Internal Audit Function b. 2100 – Nature of Work c. 2200 – Engagement Planning d. 2300 – Performing the Engagement e. 2400 – Communicating Results f. 2500 – Monitoring Progress g. 2600 – Communicating the Acceptance of Risks h. 2700 – Communicating Internal Audit’s Role i. 2800 – Managing Changes to the Internal Audit Activity j. 2900 – Coordinating Activities with External Auditors

3. Implementation Standards: These standards provide guidance on how to implement the attribute and performance standards. There is one implementation standard: a. 3000 – Internal Audit Service Providers

These standards are periodically updated by the IIA to reflect changes in the internal audit profession and to ensure that they remain relevant and effective.