An inquiry into the transition of purposes of "international standards for the professional practice of internal auditing"

none【概要】内部監査人協会(IIA)の「内部監査の専門職的実施の国際基準」は, 1978年の設定後,2002年と2009年に大幅に改訂された。本稿では, 1978年, 2002年および2009年, それぞれの時点において内部監査が置かれた状況と改訂の目的について, 「内部監査の基本原則を描く」「内部監査の成果を評価する」などの目的だけでなく, IIAが基準設定により達成しようとする, いわば高次の「目的」を含めて考察した。 そして, 1978年には内部監査が専門職として認められるための要件を満たす目的, 2002年には内部監査専門職を国際的に発展させる目的があったことを指摘した。 最後に, 2009年には, IIAを基準設定主体として国際的に認知させようとする目的があることを指摘し, その影響について私見を述べた。 【Abstract】 "International Standards for the Professional Practice of Internal Auditing" of The Institute of Internal Auditors (IIA) was published in 1978 and revised substantially in 2002 and 2009. In this article we examine circumstances where internal audit was placed, as well as the purposes of setting and revising the standards in each of the three points in time. We will examine not only direct purposes of the standards, which include to "delineate basic principles that represent the practice of internal auditing" or to "establish the basis for evaluation of performance" , but also higher purposes that IIA tries to achieve with standards. In section II and III, we will describe how in 1978 the IIA set standards to fulfill criteria required to gain recognition of the profession, and in 2002 revised standards to extend the internal audit profession globally. In section IV, we will point out that in 2009 the IIA set out to become the recognized global internal auditing standard setting body, and finally, we will describe some influences of that endeavor