Our coverage on the Institute of Internal Auditors (IIA) focuses on professional standards, governance frameworks, and policy developments shaping the internal audit profession. Accountancy Today reports on IIA guidance, regulatory updates, and best practice in areas such as risk management, compliance, and corporate governance. We analyse the IIA’s role in strengthening accountability within organisations, its advocacy on issues such as audit reform and ESG reporting, and its contribution to training and certification for internal auditors worldwide. Our editorial also explores the challenges and opportunities facing internal audit functions, including digital transformation, cybersecurity, and evolving regulatory expectations. This coverage provides accountants, auditors, and advisers with insight into the IIA’s influence on internal audit practice in the UK and internationally.