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Technical guidance

The majority of our guidance is only available for members.

Use our guidance to maintain relevance to your organisation and to promote a positive image of the internal audit profession. 

We aim to inspire you to explore, develop and to innovate across a wide range of skills and topics. 

Did you find what you were looking for?

Yes? That's great! If not, just ask the resources team using the box on the right. If we can't help you immediately, we will add your suggestion to our ideas list for new guidance.


What's new?

Drop-In IA Clinic with Liz Sandwith

Following the success of our first session, join us for our informal Drop-In IA Clinic fortnightly from 10 June 2022 at 2pm with Liz Sandwith on MS Teams. Please visit this link for further information. 


Effective Report Writing 
Take a look at our guidance on how to report effectively to your audience.

Auditing Budgeting and Forecasting
Understand the key concepts of a Budget and a Forecast and how internal audit could approach an engagement in this area, including risks to be considered. 

Auditing Benchmark Contribution Activities - FS Sector
Understand the importance of an audit of benchmark contribution activities and how this might be approached.

Auditing Executive Management Information
We take a look at the importance of Management Information (MI) and the key areas for internal auditors to consider in this area.

Professional Scepticism
Understand professional scepticism and why it is important, including top tips in deploying professional scepticism for internal auditors and how you can develop skills in this area. 

Data governance
Understand information relevant to internal auditors about data governance and the role of internal audit in this area. 

Auditing the Prompt Payment Code
Understanding and auditing compliance with the code which promotes good payment practices

COVID-19 Hub
Check out our COVID-19 Hub for guidance relating to the pandemic.

Blog content

Internal audit in 2022: a benchmarking report 
Make sure you check out our inaugural report on the 'State of the Profession' and see how your internal audit function compares to others.

Cashflow management in local authorities - is it part of your internal plan and what should you consider? 
Understand the importance of cashflow management in the context of local authorities and how internal audit could approach this.

Hybrid Working - factors to consider 
This short briefing note addresses some of the practical considerations and potential risks with respect to hybrid working which Internal Audit needs to consider not only in terms of its own day-to-day operations but also as part of its audit work, as it assesses the impact on other business areas and the wider organisation.

Consumer Duty - Outcome Testing - an audit practitioner's view 
Find out how an audit practitioner would approach outcome testing under the FCA's new Consumer Duty.

Chartered IIA Position on Government Response to Audit White Paper
A position paper from the Institute to the Government response to White Paper Consultation ‘Restoring Trust in Audit and Corporate Governance’.

Need help to navigate our technical resources?

Below is a summary of sections featured here:

Technical blog

Topical issues affecting internal auditors curated by Liz Sandwith, our Chief Professional Practices Advisor.


Build a solid foundation with the Code of Ethics, Core Principles and Standards including supporting guidance.

Technical skills

Explore the fundamentals of planning through to report writing, data analytics, agile and much more.

Interpersonal skills

Refresh learning with easy to read, often short guides on those critical skills.

How to audit

Delve into the detail on a wide variety of topics to get started on engagement planning.

Internal audit leadership

Maintain relevance as a function with quality, innovation, risk-based auditing and other insightful topics. 


Enhance understanding of topics such as the audit committee, culture, fraud and the Three Lines Model.

Risk management

Develop essential knowledge of risk appetite, risk frameworks and the role of internal audit.

Control and regulatory compliance

Discover a range of guidance on legislative and regulatory topics. 

Sector-specific standards and guidance

Explore guidance related to the charity sector, financial services, insurance and the public sector. 

Global insights

Key publications from IIA Global on everything from artificial intelligence to working papers. 


Read about the latest business and regulatory news that's affecting the internal audit profession.

Technical question?

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