Global guidance for internal auditing
Global Guidance provides information, advice, and best practices for performing internal audit services.
- Global Guidance supports the Global Internal Audit Standards™, helping internal auditors apply principles and enhance audit practices.
- It is endorsed by The IIA through formal review and approval processes.
- Global guidance is free to IIA members.
Global Practice Guides offer step-by-step approaches, techniques, and deliverable examples for assurance and advisory services across key topics like engagement planning, performance, and fraud.
Global Technology Audit Guides (GTAGs®) provide guidance on performing assurance and advisory services related to an organization’s information technology and information security risks and controls.
Sector-specific guidance for public sector audit functions.
Sector-specific guidance for financial services internal audit functions.
The most up-to-date internal audit guidance
Global Guidance titles issued prior to 2017 are undergoing updates and are available for historical reference only.
These titles do not align with the 2024 Global Internal Audit Standards.
- Many of the Global Guidance titles are being updated and re-released.
- Some Global Guidance 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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