Factsheet - Internal Audit Compared to Compliance

Factsheet

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Author

IIA-Australia

Date

2025

Topics Explored

Internal Audit

Format

Factsheet

Extract/Description

Management system audits are conducted according to ISO 19011.  These standards, while consistent with the Internal Auditing Standards, do not fully meet their requirements.

Key Points

1. Compliance management is a first or second line activity that internal audit may examine.

Relevant Industries

All

Level of Assumed Knowledge

Beginner

Aligned to Global Internal Audit Standards

Yes