AU01BA0125
IHEC Sousse
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Summary
the Global Internal Audit Standards (GIAS) 2024 and their impact on the internal audit profession
IHEC Sousse
AU01BA0125
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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