Standards and Guidance

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Our Standards and Ethics

The Institute of Internal Auditors (IIA) for Saudi Arabia provides guidance to professional internal auditors for adhering to the IIA's Code of Ethics. We are dedicated to maintaining the principles of trust, integrity, objectivity, confidentiality, and competency as we promote the ethical conduct of organizations and internal auditors alike. As the official IIA of Saudi Arabia, we are tasked with promoting compliance with organizational policies and procedures in order to alleviate any risks or threats to their ethical reputation and integrity. We ensure that effective control and governance of processes within an organization exist, with our beliefs reflecting the overall ethical conduct of the International Institute of Internal Auditors (IIIA).

Our Standards and Ethics
Standards

Standards

As the demand for corporate accountability continues to rise, we exercise our internal auditing services in line with the Standards and Code of Ethics, as set out by the IIA. This is done through effective monitoring and reporting on the ethical environment and internal controls of organizations, continuously assessing risks while making recommendations to improve the processes of risk management. We are committed to ensuring that the management of organizations and the auditing committee receive concise communication and assurance on compliance regarding the set regulations and protocols, potential threats to operations, and the reputation of the organization in order to progress towards organizational governance.

Regulations

As the Institute of Internal Auditors (IIA) for the Kingdom of Saudi Arabia, we ensure that internal auditing services are executed on the basis of the definition of internal auditing itself, through adding value and improving the operations of an organization with discipline, putting the relevant systems in place to ensure that internal control, risk management and governance processes are evaluated and improved, as defined by the IIA. Equally, we ensure that internal auditors adhere to the International Professional Practices Framework (IPPF).

Regulations