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SUPPLEMENTAL GUIDANCE RELATING TO SIMILARITIES AND DIFFERENCES BETWEEN IIA AND GAO STANDARDS PUBLISHED |
| Source: | IIA | | Country: | USA | | Date: | 27/06/2012 | | Contributor: | Bob Schneider | | Web: | https://na.theiia.org/Pages/iiahome.aspx |
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The second edition of IIA International Standards for the Professional Practice of Internal Auditing/Government Accountability Office Government Audit Standards (GAGAS), A Comparison has been published. The document provides updated information related to identifying similar principles and key differences between standards of the U.S. Government Accountability Office (GAO) and The Institute of Internal Auditors (IIA). The two bodies are recognized nationally and internationally as leaders in promoting high quality audit work through the issuance of professional auditing standards.
In addition to identifying similarities and differences, the document is designed to provide suggestions for consideration should a government internal audit organization be required to or elect to comply with both organizations’ standards in conducting audit work. The document, which is classified as supplemental guidance to the IIA's International Professional Practices Framework (IPPF), contains an overview comparing audit standards on page 8; key differences and suggestions for complying with both sets of standards begins on page 9. The document can be downloaded for free by all until September 30, 2012; afterward, it's free only to IIA members.
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