The full list of Standards on Internal Audit (SIA) issued by ICAI, for 2026. The current set is in ICAI’s February 2026 compendium, applicable from 1 April 2026, and its titles are listed first. Below that, each standard in the earlier October 2022 compendium has its own page: what it covers in plain English, what the internal auditor has to do, how it shows up in the audit file, common mistakes, and the working files to go with it.
ICAI set up its internal audit committee in February 2004 and renamed it the Internal Audit Standards Board in November 2008. The Board’s standards exist in two generations, and anyone citing an SIA in 2026 needs to know which one they mean.
The current set: the February 2026 compendium. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). It holds the revised standards the Board issued during 2025-26: two Quality Standards (QSIA 1 and QSIA 2) and SIAs renumbered into a 100, 200 and 300 series. ICAI makes that compendium available through a registration form on its compendium page. Only the titles are listed here, and its text is not summarised on this site. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory.
The earlier set: the October 2022 compendium. It has 19 principle-based standards issued from 2019, numbered in a 100, 200, 300 and 500 series, plus 5 older standards that kept their original numbers (SIA 5, SIA 6, SIA 7, SIA 11, SIA 18). The per-standard pages on this site describe each standard as it stands in this compendium. Before you cite one in a report, check its current number and text in the February 2026 compendium.
The numbers overlap. SIA 310, for example, is Planning the Internal Audit Assignment in the October 2022 compendium and Presentation and Communication of Internal Audit Report in the February 2026 set. Always quote the number together with the title.
These are the titles of the current standards, as listed in the ICAI Internal Audit Standards Board’s 2025-26 annual report. The text is in the February 2026 compendium, which ICAI provides through a registration form; it is not summarised here, so this table gives titles and nothing else. The last two columns are a mechanical comparison with the October 2022 compendium: what the same number is called there, and whether a standard with the identical title exists there. They are not an ICAI mapping of old numbers to new ones, and a matching title does not mean the text is the same.
| Number | Title in the February 2026 set | Same number in the October 2022 compendium | Identical title in the October 2022 compendium |
|---|---|---|---|
| Quality Standards | |||
| QSIA 1 | Internal Audit Quality Aspects | No standard with this number | None |
| QSIA 2 | Peer Review and Third-Party Assessment | No standard with this number | None |
| Series 100: Core Concepts and Principles | |||
| SIA 110 | Basic Principles of Internal Audit | SIA 110 — Nature of Assurance | None |
| SIA 120 | Terms of Internal Audit Engagement | SIA 120 — Internal Controls | None |
| SIA 130 | Managing the Internal Audit Function | SIA 130 — Risk Management | SIA 210 |
| SIA 140 | Internal Controls | SIA 140 — Governance | SIA 120 |
| SIA 150 | Risk Management | SIA 150 — Compliance with Laws and Regulations | SIA 130 |
| SIA 160 | Compliance with Laws and Regulations | No standard with this number | SIA 150 |
| Series 200: Audit Execution | |||
| SIA 210 | Knowledge of Entity and Its Environment | SIA 210 — Managing the Internal Audit Function | None |
| SIA 220 | Internal Audit Planning | SIA 220 — Conducting Overall Internal Audit Planning | None |
| SIA 230 | Internal Audit Evidence | SIA 230 — Objectives of Internal Audit | SIA 320 |
| SIA 240 | Use of Tools | SIA 240 — Using the Work of an Expert | None |
| SIA 250 | Internal Audit Documentation | SIA 250 — Communication with those Charged with Governance | SIA 330 |
| SIA 260 | Review and Supervision of Audit Assignments | No standard with this number | SIA 350 |
| SIA 270 | Experts and Third-Party Engagement | No standard with this number | None |
| SIA 280 | Irregularities and Fraud | No standard with this number | None |
| SIA 290 | Communication with Management and Those Charged with Governance | No standard with this number | None |
| Series 300: Internal Audit Reporting | |||
| SIA 310 | Presentation and Communication of Internal Audit Report | SIA 310 — Planning the Internal Audit Assignment | None |
| SIA 320 | Issuing Assurance Reports | SIA 320 — Internal Audit Evidence | None |
| SIA 330 | Special Purpose Reports | SIA 330 — Internal Audit Documentation | None |
Key concepts: assurance, internal controls, risk management, governance and compliance.
Running the internal audit function: managing it, planning the year, its objectives, experts, and talking to the board.
Carrying out an assignment: planning, evidence, documentation, review, communication, reporting and follow-up.
Particular settings: information technology and operations handled by outside service providers.
Five older standards that kept their original numbers and still sit in the October 2022 compendium. Each is still headed there as recommendatory in the initial period, with the date for any change left blank.
The February 2026 set. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). The February 2026 set is therefore the current one, and the October 2022 compendium is the earlier set. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. The Board's 2025-26 annual report described the revised standards as recommendatory at present, to become mandatory after a period of six months, and gave no calendar date for that.
What that means for the pages here. The per-standard pages describe each standard as it stands in the earlier October 2022 compendium. The February 2026 compendium renumbers the standards, so check the current number and text there before citing one in a report.
Three habits keep a file safe:
ICAI's Compendium of Standards on Internal Audit as on 1 October 2022 has 19 principle-based standards from the 2019 set, numbered from SIA 110 to SIA 530, and 5 older standards that kept their original numbers (SIA 5, SIA 6, SIA 7, SIA 11, SIA 18). The current set, in the February 2026 compendium, is renumbered: two Quality Standards (QSIA 1 and QSIA 2) and SIAs in a 100, 200 and 300 series, listed by title on this page.
ICAI's compendium page gives an applicability date, not a status, so we do not describe the standards as mandatory. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). The February 2026 set is therefore the current one, and the October 2022 compendium is the earlier set. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. The Board's 2025-26 annual report described the revised standards as recommendatory at present, to become mandatory after a period of six months, and gave no calendar date for that.
The February 2026 set. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). The per-standard pages on this site describe each standard as it stands in the earlier October 2022 compendium; the text of the February 2026 set is available from ICAI through a registration form on its compendium page. Check the current number and text there before citing a standard in a report, and quote number and title together, because the same number carries a different title in the two sets.
No SIA 380 appears in ICAI's October 2022 compendium. SIA 110 para 3.6 and SIA 370 paras 1.3 and 4.3 refer to an SIA 380 as though it exists. Cite those paragraphs of SIA 110 and SIA 370 instead of citing SIA 380.
SIA stands for Standards on Internal Audit, issued by the Internal Audit Standards Board of ICAI for internal audit work. SA stands for Standards on Auditing, issued by ICAI's Auditing and Assurance Standards Board for the statutory audit of financial statements. They are separate sets with separate numbering, so SIA 320 (Internal Audit Evidence) and SA 320 (materiality) are different standards.
No. The Information Systems Audit Standards (ISAS) were published in February 2026 by a different ICAI board, the Digital Accounting and Assurance Board. They are a separate set and should not be confused with SIA 520 or any other Standard on Internal Audit.
These pages summarise each standard as it stands in ICAI's Compendium of Standards on Internal Audit (as on 1 October 2022), working from an extract of that document. They are summaries and close paraphrases, not the text of the standards. ICAI's Internal Audit Standards Board lists its Compendium of Standards on Internal Audit (as on February 2026) as applicable from 1 April 2026 (source: the Board's compendium page, checked on 1 October 2026). For that current set we have only the titles, taken from the Board's 2025-26 annual report; its text is available from ICAI through a registration form on the compendium page and is not summarised here. ICAI's compendium page does not say whether the standards are mandatory or recommendatory, so we do not describe any standard as mandatory. Before you cite a number, a paragraph or a status in a report, check the February 2026 compendium. internalaudit.icai.org
For the working side of internal audit, CORAA keeps a free library of internal audit checklists, risk and control matrices and tools. For statutory audit, see the Standards on Auditing (SA) index.
