This segment is dedicated to Domain II and the Standards related to Competency, Due Professional Care and Continuing Professional Development. Within the first segment we reviewed Principle One within Domain I and the first two Standards under Principle two:

Domain One – Purpose of Internal Auditing
Domain Two – Ethics and Professionalism
Principle One – Demonstrate Integrity

  • Standard 1.1 Honesty and professional courage
  • Standard 1.2 Organizations’ Ethical Expectations
  • Standard 1.3 Legal and Ethical Behavior

Principle Two – Maintain Objectivity

  • Standard 2.1 Individual objectivity
  • Standard 2.2 Safeguarding objectivity
  • Standard 2.3 Disclosing Impairments to objectivity

Within this segment we will review the remaining Principles and Standards within Domain II

Principle Three – Demonstrate Competency

  • Standard 3.1 Competency
  • Standard 3.2 Continuing professional development

Principle Four – Exercise Due Professional Care

  • Standard 4.1 Conformance with Global IIA Standards
  • Standard 4.2 Due Professional Care
  • Standard 4.3 Professional Skepticism

Principle Five – Maintain Confidentiality

  • Standard 5.1 Use of Information
  • Standard 5.2 Protection of Information
  • The new Global Internal Audit Standards were released on January 9, 2024, and will become effective January 9, 2025. The previous version, the International Standards for the Professional Practice of Internal Auditing, released in 2017, remains approved for use during a one-year transition period. The Global Internal Audit Standards guide the worldwide professional practice of internal audit. They serve as a basis for evaluating and elevating the quality of the internal audit function. The Standards use 15 guiding principles with five separate Domains that enable effective internal audit implementation and examples of evidence of conformance. The Global Standards are organized into five domains:

    • Domain I: Purpose of Internal Auditing
    • Doman II: Ethics and Professionalism
    • Domain III: Governing the Internal Audit Function
    • Domain IV: Managing the Internal Audit Function
    • Domain V: Performing Internal Audit Service
Learning Objectives
  • Explain the Purpose of Domain II.
  • Examine Principle 3 - Demonstrate Competency.
    • Evaluate Standard 3.1 Competency and Standard 3.2 Continuing Professional Development.
  • Examine Principle 4 - Exercise Due Professional Care.
    • Evaluate Standard 4.1 Conformance with the Global IIA Standards: Standard 4.2 Due Professional Care and Standard 4.3 Professional Skepticism.
  • Examine Principle 5 - Maintain Confidentiality.
    • Evaluate Standard 5.1 Use of Information and Standard 5.2 Protection of Information.
Last updated/reviewed: April 25, 2024
Course Complexity: Foundational
No advanced preparation or prerequisites are required for this course.
Education Provider Information
Company: Illumeo, Inc., 75 East Santa Clara St., Suite 1215, San Jose, CA 95113
Contact: For more information regarding this course, including complaint and cancellation policies, please contact our offices at (408) 400- 3993 or send an e-mail to .
Instructor for this course
Course Syllabus
  Introduction to Global Internal Audit Standards Domain II11:02
  Domain II-Competency, Due Professional Care and Confidentiality15:52
  Domain II-Some Consideration under Principle 326:58
  Standard 3.2 Continuing Professional Development7:44
  Principle 4 - Due Professional Care22:08
  Principle 5 - Maintain Confidentiality12:06
  Global Internal Audit Standards Domain II – Competency, Due Professional Care, Continuing Professional Development1:39:24
  Slides: Global IAS Domain II – Competency, Due Professional Care, Continuing Professional DevelopmentPDF
  Global IAS Domain II – Competency, Due Professional Care, Continuing Professional Development Glossary/IndexPDF