Developing an Internal Audit Strategy
Global Guidance | Global Practice Guide (GPG) | Recommended | Issued and Effective | October 17, 2025
This guide helps chief audit executives develop an internal audit strategy in alignment with the Global Internal Audit Standards™. It outlines a flexible, step-by-step process and provides examples and tools for establishing a vision, performing strategic scanning and analyses, setting objectives and initiatives, monitoring progress, and communicating with stakeholders. The guide also explains how to review and revise the strategy to ensure it continues to evolve in response to changing priorities and organizational goals.
Tools to use with this practice guide
The guide is accompanied by a customizable strategic plan template:
This version supersedes the Practice Guide “Developing the Internal Audit Strategic Plan,” published in July 2012.