What updates have been made to reporting and communication standards?

The Standards emphasize effectively communicating with stakeholders. Principles 11, 13, 14, and 15 and their standards offer detailed information on these topics. The “Requirements” sections of each standard are mandatory. “Considerations for Implementation” and “Examples of Evidence of Conformance” add helpful guidance but are not mandatory. The Two-way Mapping document will assist internal auditors in learning about updates to specific sections.