—IIA 2024 · Conformance
Evidence of conformance built from the work, not for the assessor.
Every Standard in the 2024 edition lists Examples of Evidence of Conformance. They turn conformance from a statement into something an assessor can test — and they reward functions whose evidence is produced as the work happens rather than assembled afterwards.
—What the Standards Require
The requirements, in plain terms.
Standard 4.1
Conformance with the Global Internal Audit Standards
Plan and perform work per the Standards and documented methodologies. Where a requirement can't be met, the CAE documents the circumstance, alternative actions, impact and rationale.
Standard 8.3
Quality
The CAE maintains a quality assurance and improvement program with internal and external assessments; internal results go to the board at least annually.
Standard 12.1
Internal Quality Assessment
Ongoing monitoring plus periodic self-assessments, with action plans and reporting; the results feed the external assessment.
Standard 15.1 · Considerations
Conformance statements in reports
Engagement communications state conformance only when supervision and quality-programme results support it; nonconformance is disclosed with its reason and impact.
—In Practice
What it looks like when it's done well.
Evidence as a by-product
The cheapest evidence is the record the work already leaves: approved plans, reviewed working papers, tracked actions. Functions that have to assemble a conformance file each year are paying twice.
Say it only when you can show it
Reports that state conformance need supervision and quality-programme results behind them. The Standards treat an unsupported conformance claim as an ethical issue, not a formatting one.
Document the exceptions
When a requirement can't be met — a resource gap, a scope limitation — Standard 4.1 expects the circumstance, the alternative actions and the impact to be written down, and the board told where relevant.
—Evidence of Conformance
What an assessor will ask to see.
A documented quality assurance and improvement program (8.3)
Internal assessment results reported to the board at least annually (8.3, 12.1)
Documented circumstances, alternatives and impact for any requirement not met (4.1)
Conformance statements in reports backed by supervision and quality results (15.1)
How ControlVista Supports It
The ControlVista audit record
Because plan, fieldwork, findings and reporting live in one record — with sign-off and remediation tracking built in — the evidence an assessor asks for is the system's ordinary output, not a separate documentation project.
—Further Reading
From our resources.
—IIA 2024 Hub
More on the Standards.
—Frequently Asked
Questions audit leaders ask.
What are Examples of Evidence of Conformance?
A section in each 2024 Standard listing the kinds of evidence that demonstrate the requirements are met. Assessors use them as a reference when testing conformance.
What if our function can't meet a requirement?
Standard 4.1 expects the CAE to document the circumstance, the alternative actions taken, the impact and the rationale. Reports that are affected should disclose the nonconformance rather than claim conformance.
Last reviewed October 2026. Standards references paraphrase The IIA's Global Internal Audit Standards (2024); they are not a substitute for the official text.
—Request a demo
See ControlVista run your audit lifecycle, end to end.
A 30-minute walkthrough with the team that built it — from the audit universe to the board-ready committee pack, in English and Arabic.
A product of Vantage Technologies.