Global Guidance
Global Guidance, referred to as Supplemental Guidance within the Global Internal Audit StandardsTM, comprises Global Practice Guides and Global Technology Audit Guides® (GTAGs®).
These guides, available for free to IIA members, provide detailed support and direction for conducting internal audit activities such as processes and procedures, techniques, step-by-step approaches, and examples of deliverables. In addition, sector-specific guides are available for public sector audit functions and financial services internal audit functions.
To provide you with the most up-to-date guidance possible, Global Guidance titles issued prior to 2017 were removed from The IIA’s website on Oct. 1, 2024. We took this step because the titles involved do not support the Global Internal Audit Standards™ launched in January 2024 and which take full effect in January 2025.
The IIA is hard at work to update and relaunch many of the titles affected to align with the Standards, and this process will take time. Some titles will be reimagined as tools or other collateral rather than guidance.
We appreciate your patience as we work to deliver better, fresher content for the internal audit profession and our members.
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- UPDATED! Assessing the Risk Management Process, 2nd Edition
- Auditing Anti-corruption Activities
- UPDATED! Auditing Culture, 2nd Edition
- Auditing Third-party Risk Management
- Developing a Risk-based Internal Audit Plan
- Engagement Planning: Assessing Fraud Risks
- Engagement Planning: Establishing Objectives and Scope
- Integrated Approaches to Internal Auditing
- Internal Auditing and Fraud, 3rd Edition
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- Assessing Cybersecurity Risk: The Three Lines Model
- Auditing Business Applications
- UPDATED! Auditing Cyber Incident Response and Recovery, 2nd Edition
- Auditing Cybersecurity Operations: Prevention and Detection
- Auditing Identity and Access Management
- Auditing Insider Threat Programs
- Auditing IT Governance (Previously GTAG 17)
- UPDATED! Auditing Mobile Computing, 2nd Edition
- UPDATED! Auditing Network and Communications Management
- IT Change Management: Critical for Organizational Success, 3rd Edition (Previously GTAG 2)
- IT Essentials for Internal Auditors
- Understanding and Auditing Big Data
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- Auditing Capital Adequacy and Stress Testing for Banks, 2nd edition
- UPDATED! Auditing Liquidity Risk Management For Banks, 3rd Edition
- Auditing Conduct Risk
- Auditing Credit Risk Management
- Auditing Market Risk in Financial Institutions
- Auditing Model Risk Management
- Foundations of Internal Auditing in Financial Services Firms