IIA Opens Public Comment Period for New Anti-Corruption Topical Requirement
The Institute of Internal Auditors (IIA) has initiated a 45-day public consultation period for its new Anti-Corruption Topical Requirement, which will be mandatory for internal auditors providing assurance on anti-corruption programs. This new standard, part of the International Professional Practices Framework (IPPF), aims to provide clear guidance on evaluating the effectiveness of anti-corruption policies, training, and whistleblower mechanisms. Feedback is encouraged through a survey or email by July 23, 2026, to inform the final publication.
New Mandatory Standard for Anti-Corruption Assurance
The Institute of Internal Auditors (IIA) has announced a public consultation period for its forthcoming Anti-Corruption Topical Requirement. This new standard is designed to be mandatory for internal audit functions tasked with providing assurance on the effectiveness of an organization's anti-corruption programs. This includes evaluating the robustness of policies, the efficacy of training initiatives, and the functionality of whistleblower mechanisms, among other critical components. The introduction of this requirement underscores the IIA's commitment to enhancing the internal audit profession's role in combating corruption globally.
Opportunity for Professional Input
Internal audit and assurance professionals are strongly encouraged to participate in the 45-day public consultation, which runs from June 8 to July 23, 2026. This period allows practitioners to review the proposed draft of the Anti-Corruption Topical Requirement, along with a draft user guide and application guidance. The IIA has made these documents available in multiple languages to facilitate broad international participation. Feedback can be submitted via an online survey or directly by email, ensuring that diverse perspectives from the global internal audit community can shape the final version of this important standard.
Significance for Internal Audit Practice
As a new element of the International Professional Practices Framework (IPPF), Topical Requirements establish mandatory guidelines for assessing governance, risk management, and control processes related to specific risk areas. The Anti-Corruption Topical Requirement will provide internal auditors with a structured framework to evaluate and report on an organization's anti-corruption efforts, thereby strengthening corporate governance and ethical conduct. Its implementation is expected to standardize and elevate the quality of anti-corruption assurance, helping organizations mitigate significant financial, reputational, and legal risks associated with corrupt practices.
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