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Provides tools and techniques to help internal auditors build a work program and perform engagements involving IT governance. Auditing IT Governance ​This practice guide provides tools and

​Discusses an external provider's responsibility for informing the organization of the organization's responsibility for maintaining an effective internal audit activity, including a

​Discusses differences between internal and external audit mandates. Explores how the IPPF can assist with executing both mandates. Applying The IIA’s International Professional Practices

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Help internal auditors develop competence in providing assurance over cybersecurity risks. Assessing Cybersecurity Risk: The Three Lines Model Designed to help internal auditors develop competence

Discusses the communication of information to correct significant errors and omissions in the final engagement communication. 2421 – Errors and Omissions ​Discusses the communication of

Discusses the process of communicating the results of the engagement. 2400 – Communicating Results ​Discusses the process of communicating the results of the engagement. Describes an engagement

Discusses expections for the CAE's direct communication and interaction with the board. 1111 – Direct Interaction with the Board ​Discusses expectations for the CAE's direct communication

Discusses the minimum criteria the CAE must fulfill in managing the internal audit activity. 2000 – Managing the Internal Audit Activity ​Discusses the minimum critieria the CAE must fulfill in

Discusses the CAE's responsibilities for communication and approval of internal audit's plans and resource requirements. 2020 – Communication and Approval ​Discusses the CAE's responsibilities

Discusses the process of developing and documenting work programs. 2240 – Engagement Work Program ​Discusses the process of developing and documenting work programs. Identifies common formats. ​

This guide will assist internal auditors with an explanation of the audit approach, audit considerations such as access to information and privileged communications, as well as the skills and

This Practice Guide, which replaces The IIA’s Global Technology Audit Guide (GTAG) “Managing and Auditing Privacy Risks” published in June 2006, provides practitioners with a foundation for

Describes the conditions under which organizational independence is effectively achieved. 1110 – Organizational Independence ​Describes the conditions under which organizational independence is

Discusses internal audit's work regarding the assessment and continuous improvement of controls. 2130 – Control ​Discusses internal audit's work regarding the assessment and continuous improvement

Describes the elements of the internal audit charter, and the CAE's review of the charter with the board. 1000 – Purpose, Authority, and Responsibility ​Descirbes the elements of the internal

Discusses the CAE's establishment of policies and procedures. 2040 – Policies and Procedures ​Discusses the CAE's establishment of policies and procedures. Includes guidance on form and content.

Explores the CAE's responsibility for discussing management's acceptance of risks with management and the board. 2600 – Communicating the Acceptance of Risks ​Explores the CAE's responsibiltiy

Discusses the CAE's responsibility for communicating results to appropriate parties. 2440 – Disseminating Results ​ ​Discusses the CAE's responsibility for communicating results to

Discusses the CAE's responsibility for disclosing nonconformance with the Code of Ethics or the Standards. 1322 – Disclosure of Nonconformance ​Discusses the CAE's responsibility for

Discusses an external provider's responsibilty for informing the organization of the organization's responsibility for maintaining an effective internal audit activity. 2070 – External

Discusses the care and skill expected of a reasonably prudent and competent internal auditor. 1220 – Due Professional Care ​Discusses the care and skill expected of a reasonably prudent and

Discusses how internal auditors enhance their knowledge, skills, and other competencies. 1230 – Continuing Professional Development ​Discusses how internal auditors enhance their knowledge,

This guide was designed to help internal auditors better understand smart device technology and empower them to ensure the benefits are maximized while the risks are minimized. GTAG: Auditing

This GTAG describes how members of governing bodies, executives, IT professionals, and internal auditors address significant IT-related risk and control issues and presents relevant frameworks

Discusses the process of establishing engagement objectives. 2210 – Engagement Objectives ​Discusses the process of establishing engagement objectives. Describes a planning memo. ​Discusses the