Indicates whether it is the organization's policy to produce financial statements that are verified annually by a certified independent auditor.
Indicates whether it is the organization's policy to produce financial statements that are verified annually by a certified independent auditor.
Organizations should footnote details about the frequency of the audit and who conducts it.
This metric is intended to capture whether or not the organization has audited financial statements.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revision to usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
No change.
March 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
New metric. Financial Statement Review (OI5164) was developed via the Financial Services Working Group.