The audit profession is frequently faced with challenges that test their professionalism and ethical behaviour. It is therefore fundamental that the auditors benchmark themselves and embrace a set of globally recognised quality audit and assurance standards. This division's role encompasses providing secretariat and technical support to the Auditing and Assurance Standards Board (AASB). The AASB, launched in June 2009, carries out the standards setting function of the Institute.

The Audit division roles also include the following:

	disseminating knowledge/updates relevant to the auditing profession via weekly circulars, monthly e-news and issue publications;
	engage relevant regulators on pertinent matters affecting the auditing profession;
	as a member of IFAC, adopt and implement International Standards as National Standards.