Internal Audit M02: GIAS 2024 Standards
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This module explains the architecture of the new Standards and what conformance requires in practice: the move from the 2017 IPPF to a framework of 5 Domains and 15 Guiding Principles; the 52 Standards, each with explicit requirements, considerations for implementation, and examples of evidence of conformance; the named responsibilities of the board and senior management; and how functions assess as Conforms, Partially Conforms, or Does Not Conform.
Designed for internal auditors, audit managers, and Chief Audit Executives modernising their functions for the post-2024 environment — and a clear study companion for CIA candidates.
A professionally designed presentation with worked examples and knowledge-check questions. By Amer Morgan, CIA, CRMA, CFE.
Who it's for: internal auditors at every level, audit managers, governance and risk professionals, and Chief Audit Executives transitioning their functions to GIAS 2024 — plus CIA candidates who need the current Standards, not the retired IPPF.
What this module covers:
- The shift from the 2017 IPPF to GIAS 2024, effective 9 January 2025, and why "update later" is itself a finding
- The new structure: 5 Domains and 15 Guiding Principles
- The 52 Standards — each with explicit Requirements, Considerations for Implementation, and Examples of Evidence of Conformance
- The named responsibilities of the board and senior management, including resourcing and the internal audit mandate
- Conformance as a per-Standard rating (Conforms / Partially Conforms / Does Not Conform) and what your QAIP must evidence
- A practical starting point for re-baselining your audit charter against the new framework
Format: a professionally designed slide presentation, structured into clear sections with frameworks and worked examples drawn from real audit practice, plus knowledge-check questions for self-study and team training.
Part of the 18-module Internal Audit Professional Series by Business Excellence, progressing from foundation to advanced practice, fully aligned with GIAS 2024. By Amer Morgan, CIA, CRMA, CFE — founder of Business Excellence, with over three decades of audit leadership across the GCC, MENA, Europe, and the USA.
