Supplemental Guidance
Supplemental Guidance
Recommended Guidance
Supplemental Guidance provides detailed guidance for conducting internal audit activities. These include topical areas, sector-specific issues, as well as processes and procedures, tools and techniques, programs, step-by-step approaches, and examples of deliverables.
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- Business Continuity Management
- Demonstrating the Core Principles for the Professional Practice of Internal Auditing
- Developing a Risk-based Internal Audit Plan
- Developing the Internal Audit Strategic Plan
- Engagement Planning: Assessing Fraud Risks
- Engagement Planning: Establishing Objectives and Scope
- Formulating and Expressing Internal Audit Opinions
- Independence and Objectivity
- Integrated Auditing
- Quality Assurance and Improvement Program
- Talent Management
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- Assessing the Risk Management Process
- Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing
- Audit Reports: Communicating Assurance Results
- Auditing Anti-corruption Activities
- Auditing Culture
- Auditing Executive Compensation and Benefits
- Auditing Privacy Risks, 2nd Edition (replaces GTAG 5)
- Auditing Third-party Risk Management
- Evaluating Ethics-related Programs and Activities
- Internal Auditing and Fraud
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- Assessing Cybersecurity Risk: The Three Lines Model
- Auditing Identity and Access Management
- Auditing Insider Threat Programs
- Auditing IT Governance (Previously GTAG 17)
- Auditing IT Projects (Previously GTAG 12)
- Auditing Mobile Computing
- Business Continuity Management (Previously GTAG 10)
- Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance, 2nd Edition (Previously GTAG 3)
- Data Analysis Technologies (Previously GTAG 16)
- Fraud Prevention and Detection in an Automated World (Previously GTAG 13)
- Information Technology Outsourcing, 2nd Edition (Previously GTAG 7)
- Information Technology Risk and Controls, 2nd Edition (Previously GTAG 1)
- IT Change Management: Critical for Organizational Success, 3rd Edition (Previously GTAG 2)
- IT Essentials for Internal Auditors
- Management of IT Auditing, 2nd Edition (Previously GTAG 4)
- Understanding and Auditing Big Data
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Applying The IIA’s International Professional Practices Framework as a Professional Services Firm
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Internal Audit Strategy and Best Practices
- Chief Audit Executives — Appointment, Performance, Evaluation, and Termination
- Coordination and Reliance: Developing an Assurance Map
- Demonstrating the Core Principles for the Professional Practice of Internal Auditing
- Integrated Auditing
- Interaction with the Board
- Measuring Internal Audit Effectiveness and Efficiency
- Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements
General Best Practices
Global Technology Audit Guides (GTAGs)