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AU01BA0125

IHEC Sousse

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the Global Internal Audit Standards (GIAS) 2024 and their impact on the internal audit profession

  • Summary

    the Global Internal Audit Standards (GIAS) 2024 and their impact on the internal audit profession

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    January 2025
    2024/2025
  • This document analyzes the impact of GIAS 2024, highlighting its role in standardizing internal audit practices globally. It covers five key areas: 1. Unified Framework – Establishes a single global standard for consistency. 2. Governance & Risk Focus – Strengthens auditors’ role in risk management. 3. Ethical Foundations – Reinforces integrity and professionalism. 4. Auditor Competency – Enhances skills for modern challenges (ESG, digital risks). 5. Continuous Improvement – Encourag...
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