TAXYOU editorial · Reviewed 19 October 2026
The IIA’s Global Internal Audit Standards provide the professional framework for internal auditing. Their five domains cover purpose, ethics, governance, management and performance of internal audit services.
For an engagement brief, identify the commissioning body, business areas, reporting line, records available and expected deliverables. Discuss independence and any limitations on access at the outset. This is TAXYOU’s proposed scoping approach, rather than a complete statement of the Standards.
A focused controls review and an internal audit programme can involve different objectives and responsibilities. Agree which engagement is needed, which professional requirements apply, and how findings and remedial actions will be reported.
General guidance for identifying and scoping a requirement. The applicable facts and professional framework determine the work needed for your business.