Technical guidance


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.

Climate change resources

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 

What's new?

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 strategy
Detailed how to guidance to get started

Conduct culture in the internal audit function
Guidance on how to apply conduct culture best practice to the internal audit function.

Accounts payable, including post-payment assurance
Understand the process and the risks to look for when auditing this area

IIA Global 2021 pulse survey - Many Sides of Crisis
Opportunities and challenges for internal auditors

Crisis management - extreme events
Guidance on providing insight and assurance on organisational preparedness for crisis/extreme events as part of a resilience programme.

IR35 - information guidance
A useful reference guide on all things IR35 for auditors to be aware of.

Internal audit assessment tool for audit committees
A simple step-by-step guide for audit committee chairs, including insightful questions to ask.

Blog content

Check out our sector challenge series
Insights on housing | financial services | local and central government | construction

Knowledge level

Trainee/newly qualified

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.

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Professional (HIA)

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.

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Technical blog

Chief professional practice advisor Liz Sandwith blogs about topical issues affecting internal auditors.

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Auditing business functions

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.

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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

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Global insights

Explore crucial knowledge briefs, perspectives and insights tools and resources from IIA Global, designed to support internal auditors.

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Read our technical guidance on COVID-19 and explore our COVID-19 policy as an institute.

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Unable to locate a piece of guidance? Explore our archive now and search for guidance by date, theme or topic.

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Technical question?

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