AU01BA0125

IHEC Sousse

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Summary

the Global Internal Audit Standards (GIAS) 2024 and their impact on the internal audit profession
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January 2025

2024/2025
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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