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Welcome to the Institute of Internal Auditors New Zealand, the professional body for internal auditing

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What is internal audit?

Internal audit is a dynamic profession that provides independent assurance that an organisation's risk management, governance and internal control processes are operating effectively Essentially, Internal Auditors help organisations to succeed.

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Join our professional community and access a range of local and international benefits to expand your thinking, knowledge and networks.

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Connect with other internal audit, risk and assurance professionals and grow your knowledge and skills with a range of online and local events.

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Standards & Awards



The Institute of Internal Auditors Awards Programme acknowledges outstanding performance within the internal audit profession in New Zealand, promotes consistent application of international standards, and encourages the pursuit of professional excellence by internal auditors. Each year, IIA NZ calls on members to nominate a colleague or audit team in one or more of the award categories. Awards are presented at the IIA NZ annual conference dinner.

There is no greater compliment nor mark of respect than to nominate an individual or an internal audit team who have reached the bar or have propelled beyond all expectations. It's neither the loudest nor the longest nor the flashiest presentation but the quality, the commitment and longevity in staying the course. Equally, it's about neither age nor academic qualifications; rather it's about growth, engagement and professional development.

The IIA NZ 2020/2021 award categories are:

  • Emerging Internal Auditor of the Year
  • Professional Excellence in Internal Auditing
  • Internal Auditor of the Year
  • Best Contribution to the Internal Auditing Profession in New Zealand
  • The Richard Ratliff Award
Nominations for 2020/2021 will be called for in mid 2021.

Please contact admin@iianz.org.nz with any enquiries.

Professional Standards in Internal Audit

The International Professional Practices Framework (IPPF) is the conceptual framework used by the IIA to organise authoritative guidance.

A trustworthy, global, guidance-setting body, the IIA provides internal audit professionals worldwide with authoritative guidance through the IPPF as both mandatory guidance and recommended guidance.

The Framework was updated in July 2015. Take a look at this video to learn more about it and access resources that explain how the Framework was established.

The International Professional Practices Framework (IPPF) is broken down into three components which are required and are essential for professional practice of internal auditing. The three components are

  • Definition of internal auditing
  • Code of ethics
  • International standards for the professional practice of internal auditing (Standards)

To support best practice, IIA Global provide publications of best practice and advisories guidance documents known as:

  • Position Papers
  • Practice Advisories
  • Practice Guides

These standards apply globally, and more than 185,000 internal auditors work within this framework. More information on the framework, standards and guidance is available on the IIA Global website.

Conformance with these standards is required and essential for the professional practice of internal auditing. Questions about the standards should be sent to guidance@theiia.org.

IIA Code of Ethics

The Code of Ethics is the authoritative guidance for the internal audit profession from the Global Institute of Internal Auditors, and is part of the International Professional Practices Framework (IPPF).

The code states the principles and expectations that govern the behaviour of individuals and organisations in the conduct of internal auditing. It describes the minimum requirements for conduct, and behavioural expectations rather than specific activities.

The Code's principles are:

  1. Integrity
    The integrity of internal auditors establishes trust and thus provides the basis for reliance on their judgement.
  2. Objectivity
    Internal auditors exhibit the highest level of professional objectivity in gathering, evaluating, and communicating information about the activity or process being examined. Internal auditors make a balanced assessment of all the relevant circumstances and are not unduly influenced by their own interests or by others in forming judgements.
  3. Confidentiality
    Internal auditors respect the value and ownership of information they receive and do not disclose information without appropriate authority unless there is a legal or professional obligation to do so.
  4. Competency
    Internal auditors apply the knowledge, skills and experience needed in the performance of internal auditing services.

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