Supplemental Guidance provides detailed guidance for conducting internal audit activities. These include topical areas, sector-specific issues, as well as processes and procedures, techniques, programs, step-by-step approaches, and examples of deliverables.
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.
