The IIA’s Global Internal Audit Standards (GIAS) establish the mandatory principles, requirements, and implementation guidelines that govern the professional practice of internal auditing worldwide. The GIAS architecture organizes its mandates across 5 core domains that define the responsibilities of the internal audit function, its staff, and its governing oversight committees.
  ┌────────────────────────────────────────────────────────┐
  │         GIAS FIVE DOMAINS GOVERNANCE PYRAMID           │
  └───────────────────────────┬────────────────────────────┘
                              ▼
  ┌────────────────────────────────────────────────────────┐
  │ DOMAIN 1: Purpose of Internal Auditing                 │
  │ DOMAIN 2: Ethics and Professionalism                   │
  │ DOMAIN 3: Governing the Internal Audit Function        │
  │ DOMAIN 4: Managing the Internal Audit Function         │
  │ DOMAIN 5: Performing Internal Audit Services           │
  └────────────────────────────────────────────────────────┘

  • Domain 1: Purpose of Internal Auditing: Outlines the core mandate of the internal audit profession, detailing how independent assurance supports organizational value and governance processes.
  • Domain 2: Ethics and Professionalism: Integrates the rules of the Code of Ethics with specific behavioral requirements for individual auditors, focusing on integrity, objectivity, confidentiality, competency, and due professional care.
  • Domain 3: Governing the Internal Audit Function: Defines the mandatory oversight interactions required between the Chief Audit Executive and the Audit Committee, clarifying the board’s responsibility to support audit independence.
  • Domain 4: Managing the Internal Audit Function: Outlines the CAE’s operational duties, including developing risk-based audit plans, managing resource allocations, provisioning training paths, and establishing robust quality assurance programs.
  • Domain 5: Performing Internal Audit Services: Establishes the technical requirements for executing audit engagements, providing explicit standards for project planning, risk evaluation, audit fieldwork, evidence collection, workpaper documentation, and final report delivery.

 
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