Explore member resources and guidance and find out how other internal auditors approach their work. You'll find detailed guides, help-sheets and checklists to help make your job easier, plus guidance on how to comply with our standards and ethics.
Our guidance covers the entire internal audit profession and has been specifically categorised to meet the needs of internal auditors at various stages in their career. Using the information provided, internal auditors will have a clear understanding of what’s expected of them at newly qualified, practitioner and HIA level and be able to tangibly apply the knowledge they’ve gained.
The following guidance supports our climate change research report.
Climate change and environmental impact
Auditing climate data and reporting
Auditing working conditions - climate impact
Climate Financial risk auditing
Sustainable product risk management
Climate impact within supply chains
Below is a list of newly published or updated guidance and blog content for you to read and put into practice.
Climate change risk: A good practice guide for Audit and Risk Assurance CommitteesPractical guidance from the National Audit Office
Deprivation of Liberty Safeguards (DoLS)Insight into the topic and considerations for internal auditors
Auditing safeguardingHigh-level information guidance on the concept and considerations
IT basics for non-IT auditorsInformative guidance from bytes to risks and everything in-between .
Financial viability - information guidance for internal auditorsBoost your understanding of financial viability with this information guidance
Auditing cyber security cultureUnderstanding, facilitating and auditing cyber security culture
Blockchain and internal controlPractical detailed guidance from COSO
Audit and Assurance Policy (AAP) - role of internal auditInformation guidance on the role of internal audit in relation to the AAP
How to facilitate creation of the Audit and Assurance Policy (AAP)Detailed how-to guidance to facilitate the creation of the AAP.
Net zero commitments - role of internal auditPractical steps and information about net zero commitments
LIBOR transition - the final stretchSee what value internal auditors can bring to the table.
As a trainee/newly qualified internal auditor, it's important that you build on the knowledge you've gained whilst studying in the practical, hands-on world of internal audit. The knowledge, skills and behaviours you require start with understanding the essentials like: how to document a process, identify a control, build strong interpersonal skills, and whether or not a control is designed appropriately.
Those at practitioner level should have a developed understanding of what internal audit involves, including how to utilise essential audit tools. Your remit includes but is not limited to: documenting processes, and assessing/evaluating the effectiveness of governance, risk management and internal control within functions across an organisation.
As a Professional (HIA), it's pivotal that you understand how to develop yourself and your team as well as build powerful partnerships with the board and audit committee, thereby becoming their ‘trusted adviser’. As the leader of internal audit activity, you have overall responsibility for delivering the internal audit function's efficiency and effectiveness.
Chief professional practice advisor Liz Sandwith blogs about topical issues affecting internal auditors.
In addition to specific guidance to meet the needs of internal auditors at the various stages of their career, there is a generic range of functions and subject areas that apply to most organisations and inform all levels of our competence framework.
Stay up to date with and be the first to hear of industry-related news stories as soon as they drop. All news stories are broken up by theme to help you navigate your understand of how they apply to the profession
Explore crucial knowledge briefs, perspectives and insights tools and resources from IIA Global, designed to support internal auditors.
Read our technical guidance on COVID-19 and explore our COVID-19 policy as an institute.
Unable to locate a piece of guidance? Explore our archive now and search for guidance by date, theme or topic.