Topical Requirements are a new, mandatory component of the International Professional Practices Framework. Internal auditors must apply Topical Requirements in conformance with the Global Internal Audit Standards when a risk assessment identifies the subject of a Topical Requirement for further review by one or more assurance engagements.

The public consultation draft of the Third-Party Topical Requirement is open for comment from March 6-April 20, 2025. Please read the consultation draft before taking the survey to provide your comments. The user guide, available in English only, provides supplemental information that may be helpful when reviewing the Topical Requirement.

Open: 6 March 2025                Close: 20 April 2025

All information provided around the Public Comment Period of the Third-Party Topical Requirement