Practice Guides

IPPF decal 25% Practice Guides are authoritative guidance for the internal audit profession
from the Global Institute of Internal Auditors.  They form part of
the International Professional Practices Framework. 

Practice Guides provide detailed guidance for conducting internal audit activities. They Include detailed processes and procedures,
such as tools and techniques, programs, and step-by-step approaches, including examples of deliverables.  

They are provided electronically free to members.

The Global Technology Audit Guides (GTAGs) are one type of Practice Guide.
You can see a list of current GTAGs and members can download them
by clicking here.

The GAIT Methodology series also forms part of the Practice Guides. They provide a risk based approach to assessing the scope of IT General Controls and can be downloaded by clicking here

  

How Practice Guides are created and approved

The global Professional Practices Council (PPC) approves the development of practice guides to ensure proper coordination and consistency. The PPC is responsible for the processes of developing, reviewing and approving practice guides.  The PPC assigns the development to an international committee. 

Final review of a practice guide is done by the Internal Auditing Standards Board and global Ethics Committee to ensure consistency with the International Standards and the Code of Ethics, respectively. For either body to reject, a majority vote of its membership is required. Rejection by either body is referred to the PPC to facilitate resolution.  Other international committees may be involved in the review process as appropriate.
The developer of a practice guide is responsible for its content, updating and resubmission to the PPCin accordance with review cycles.
The PPC is responsible for final approval of the Practice Advisories.

 

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