1. www.theiia.org Opinions for Individual IIA Standards 2009-2013

2. www.theiia.org Top 10 Standards with Lowest Conformance Level 5 yrs IIA Standards DescriptionGC %PC % DNC % 1311Internal Assessments60%39%1% 1010Recognition of the Definition of Internal Auditing68%32%0% 1320Reporting on the Quality Assurance and Improvement Program78%20%2% 1310Requirements of the Quality Assurance and Improvement Program79%19%2% 1300Quality Assurance/Improvement Program83%15%1% 2300Performing the Engagement87%13%0% 2030Resource Management87%12%0% 2400Communicating Results87%12%0% 2500Monitoring Progress87%2%0% 2040Policies and Procedures90%10%0%

3. www.theiia.org Top 10 Standards with Lowest Conformance Level 2013 Only IIA Standards DescriptionGC %PC %DNC% 1311Internal Assessments57%40%3% 1320Reporting on the Quality Assurance and Improvement Program65%33%2% 1010Recognition of the Definition of Internal Auditing66%33%2% 2020Communication and Approval79%21%0% 1310Requirements of the Quality Assurance and Improvement Program84%14%2% 2040Policies and Procedures85%15%0% 1312External Assessments87%13%0% 2030Resource Management87%13%2% 2120Risk Management87%13%0% 2340Engagement Supervision87%13%0%

4. www.theiia.org Top 10 Standards with Highest Conformance Level 5 yrs IIA StandardsDescriptionGC %PC %DNC% 1120Individual Objectivity100%0% 2410Criteria for Communicating99%1%0% 2430Use of “Conducted in Conformance with...”99%1%0% 2450Overall Opinions99%1%0% 2440Disseminating Results98%2%0% 2200Engagement Planning98%2%0% 2320Analysis and Evaluation98%2%0% 2230Engagement Resource Allocation98%2%0% 2310Identifying Information97%3%0% 2431Engagement Disclosure of Nonconformance97%2%1%

5. www.theiia.org Conformance Level in Attribute/Performance Standards, Code of Ethics and Overall Opinion 5 Yrs IIA StandardsGC %PC %DNC % Attribute Standards 100%0% Performance Standards 97%3%0% Code of Ethics 97%3%0% Overall Opinion 96%4%0%