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
Climate strategy
Auditing climate data and reporting
Carbon usage
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.
Writing an internal audit strategyDetailed how to guidance to get started
Conduct culture in the internal audit functionGuidance on how to apply conduct culture best practice to the internal audit function.
Accounts payable, including post-payment assuranceUnderstand the process and the risks to look for when auditing this area
IIA Global 2021 pulse survey - Many Sides of CrisisOpportunities and challenges for internal auditors
Crisis management - extreme eventsGuidance on providing insight and assurance on organisational preparedness for crisis/extreme events as part of a resilience programme.
IR35 - information guidanceA useful reference guide on all things IR35 for auditors to be aware of.
Internal audit assessment tool for audit committeesA simple step-by-step guide for audit committee chairs, including insightful questions to ask.
Check out our sector challenge seriesInsights on housing | financial services | local and central government | construction
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.
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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.
