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.
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).
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released (current version)
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) developed via Financial Services Working Group.