Statements on Internal Auditing Standards (SIASs) are issued by the Auditing Standards Board of the American Institute of Certified Public Accountants (AICPA).

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Statements on Internal Auditing Standards (SIASs) are not issued by the Auditing Standards Board of the AICPA. The AICPA issues Statements on Auditing Standards (SASs) for external audits. Internal auditing standards are issued by the Institute of Internal Auditors (IIA).

Statements on Internal Auditing Standards (SIASs) Are Issued by the Auditing