New Two-Way Mapping Guidance Helps Navigate the Transition to Global Internal Audit Standards.

The Institute of Internal Auditors (IIA) recently released a crucial resource for internal audit professionals: the Two-Way Mapping Guidance. This…

5 Mar 24

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The Institute of Internal Auditors (IIA) recently released a crucial resource for internal audit professionals: the Two-Way Mapping Guidance. This document, available at, provides a clear roadmap for understanding the connections between the current International Standards for the Professional Practice of Internal Auditing (2017) and the new Global Internal Audit Standards (2024).

Why is this mapping guidance important?

The transition to the new Global Internal Audit Standards, effective January 9, 2025, represents a significant change for the internal audit profession. This guidance empowers internal audit teams to navigate this transition smoothly by:

  • Simplifying the comparison: The document maps the mandatory elements of the 2017 IPPF (including standards, definitions, and requirements) to their corresponding counterparts in the 2024 Global Internal Audit Standards. This side-by-side comparison offers a clear understanding of how existing practices align with the new framework.
  • Facilitating understanding: The mapping goes beyond simple comparison by providing explanations and insights into the rationale behind the changes. This deeper understanding helps internal audit teams effectively adapt their existing practices and procedures to comply with the new standards.
  • Saving time and resources: By providing a comprehensive mapping, the IIA helps internal audit teams avoid duplicating efforts and streamlines the transition process. This allows them to focus their resources on implementing the new standards and ensuring their continued effectiveness.

How can you utilize this guidance?

Internal audit professionals can leverage this valuable resource in several ways:

  • Gap analysis: Identify any gaps between existing practices and the new standards, allowing for targeted adjustments and implementation efforts.
  • Training and development: Use the mapping to guide training programs and workshops, ensuring all team members understand the changes and their implications.
  • Communication and stakeholder engagement: Utilize the mapping to effectively communicate the transition to management, the audit committee, and other stakeholders.

The IIA’s two-way mapping guidance is a valuable tool for all internal audit professionals navigating the transition to the new Global Internal Audit Standards. By utilizing this resource, internal audit teams can ensure a smooth and successful transition, ultimately enhancing the effectiveness and value of their function.

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