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.
