مجلة المنهل الاقتصادي

The Evolution Of Internal Auditing: A Comparative Analysis Of The 2017 Ippf And The 2024 Global Internal Audit Standards

Auteurs : Boulsane Maroua . Boudounet Assma .

Résumé

The transition from the 2017 International Professional Practices Framework (IPPF) to the 2024 Global Internal Audit Standards (GIAS) marks a significant evolution in the internal auditing profession. This study identifies the key drivers behind the revision and comparatively analyzes the main changes introduced by the 2024 GIAS. Using a qualitative documentary and comparative approach, it draws on the Institute of Internal Auditors’ official 2017 and 2024 standards, supplemented by IIA’s Standards Mapping and Glossary Mapping materials. The analysis focuses on changes in framework structure, professional requirements, the purpose and orientation of internal audit, terminology, and overall significance. Findings show that the revision responds to increasingly complex risks, technological advances, evolving governance expectations, and the need for broader global applicability. While the 2024 GIAS maintains core principles such as independence, objectivity, risk-based practice, and value creation, it reorganizes and strengthens them within a more integrated framework. Enhanced expectations concern governance, management and performance, competencies, quality, professional judgment, and organizational contribution. The study concludes that the transition represents an evolution combining continuity, development, and transformation, preserving foundational principles while adapting the profession to contemporary challenges.

Mots clés

Internal auditing; 2017 IPPF; 2024 Global Internal Audit Standards; internal audit standards; professional standards.