The SIA is responsible for ensuring that the standards used by qualified auditors in their audit assignments, i.e. generally accepted auditing standards and professional ethics, are developed in a way that is appropriate.

Practice is built up in a number of ways, including by the SIA issuing regulations and general statements. Furthermore, the positions adopted by the authority in their decisions concerning disciplinary actions and reports from regular inspections also provide a basis for practice.

The SIA's practice is available here.