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ARTICLE · 28 JUNE 2024

IPPF 2024: Revolution Der Internen Revision Oder Doch Nur Fine-Tuning?

BRL BOEGE ROHDE LUEBBEHUESEN
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„The Institute of Internal Auditors (IIA)" hat am 9. Januar 2024 aktualisierte Global Internal Audit Standards veröffentlicht, die nach einer Übergangsphase von einem Jahr zum 9. Januar 2025 durch die Interne Revision anzuwenden sind.

GermanyAccounting and Audit
Oliver Bungartz
Oliver Bungartz
Marc-Lennard Vanoucek
Marc-Lennard Vanoucek
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The Institute of Internal Auditors (IIA)" hat am 9. Januar 2024 aktualisierte Global Internal Audit Standards veröffentlicht, die nach einer Übergangsphase von einem Jahr zum 9. Januar 2025 durch die Interne Revision anzuwenden sind. Mit Inkrafttreten im kommenden Jahr werden damit auch die aktuell gültigen Internationalen Grundlagen für die berufliche Praxis" (International Professional Practices Framework – IPPF) aus dem Jahr 2017 abgelöst.

Die globale Bedeutung wird durch die weltweite Gültigkeit der Standards deutlich. In Deutschland wurden die Standards daher bereits vom Deutschen Institut für Interne Revision e.V. (DIIR)" übersetzt und werden ab 2025 analog übernommen, wobei eine vorzeitige Anwendung empfohlen wird.

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