Topical Requirements for internal auditing
Topical Requirements are a mandatory element of the International Professional Practices Framework® (IPPF®) and aim to enhance the consistency and quality of internal audit services related to specific risk areas.
Internal auditors must apply Topical Requirements in conformance with the Global Internal Audit Standards™ for assurance engagements when the topic is identified in the risk assessment.
The Topical Requirement is applicable when the topic is one of the following:
A. The subject of an engagement in the internal audit plan.
B. Identified while performing an engagement.
C. The subject of an engagement request not on the original internal audit plan.
Evidence that each requirement in the Topical Requirement was assessed for applicability must be documented and retained. Not all individual requirements may apply in every engagement; if requirements are excluded, a rationale must be documented and retained.
The first Topical Requirement and User Guide were released on 5 February, focuses on Cybersecurity.
