IIA

IIA Standards in pdf

Position Papers:

January 2013  The Three Lines of Defense in Effective Risk Management and Control January 2009 The Role of Internal Auditing in Enterprise-wide Risk Management January 2009 The Role of Internal Auditing in Resourcing the Internal Audit Activity

Practice Guides — General

Business Continuity Management ​August 2014 Auditing Anti-bribery and Anti-corruption Programs ​June 2014 Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements ​July 2013 Assessing Organizational Governance in the Private Sector​ July 2012​ Developing the Internal Audit Strategic Plan​ ​July 2012 Auditing Privacy Risks, 2nd Edition (replaces GTAG 5)​ July 2012​ Integrated Auditing​ July 2012​ Evaluating Ethics-related Programs and Activities June 2012​ Quality Assurance and Improvement Program March 2012​ Coordinating Risk Management and Assurance​ March 2012​ Reliance by Internal Audit on Other Assurance Providers ​ ​December 2011 Independence and Objectivity ​ October 2011​ Interaction with the Board ​ August 2011​ Auditing the Control Environment​ April 2011​​ Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing April 2011​​ Assessing the Adequacy of Risk Management Using ISO 31000 December 2010​​ Measuring Internal Audit Effectiveness and Efficiency December 2010​​ Chief Audit Executives — Appointment, Performance, Evaluation, and Termination May 2010​​ Auditing Executive Compensation and Benefits April 2010​​ Evaluating Corporate Social Responsibility/Sustainable Development February 2010​​ Formulating and Expressing Internal Audit Opinions April 2009​​ Auditing External Business Relationships May 2009​​ Internal Auditing and Fraud December 2009​​

Practice Guides — Public Sector

Assessing Organizational Governance in the Public Sector October 2014 How to Build a Strategic Competency Plan in the Public Sector​ Coming Soon

Practice Guides — Global Technology Audit Guides (GTAG)

GTAG 17: Auditing IT Governance​ July 2012​ GTAG 16: Data Analysis Technologies August 2011 GTAG 15: Information Security Governance June 2010​​​ GTAG 14: Auditing User-developed Applications​ June 2010​ GTAG 13: Fraud Prevention and Detection in an Automated World December 2009​​ GTAG 12: Auditing IT Projects March 2009​​ GTAG 11: Developing the IT Audit Plan January 2009​​