This guidance was originally published in relation to the2017 IPPF - it remains largely relevant |
Click here for the 2024 IPPF/Global Internal Audit Standards |
Formerly known as practice guides
Supplemental guidance describe processes and procedures in detail as well as sector specific issues and topical areas. These guides will help you develop the tools, techniques and programmes you need with a step-by-step approach.
Supplemental guidance will also help you to determine what the deliverables are.
For supplemental guidance specifically on technology-based risk, read the GTAGs.
Assessing organizational governance in the private sector
Assessing organizational governance in the public sector
Assessing the adequacy of risk management using ISO 31000
Assessing the risk management process
Audit reports: Communicating assurance engagement results
Auditing anti-corruption activities, 2nd edition
Auditing capital adequacy and stress testing for banks - 2nd edition
Auditing credit risk management
Auditing executive compensation and benefits
Auditing external business relationships
Auditing grants in the public sector
Auditing liquidity risk: An overview
Auditing market risk in financial institutions
Auditing model risk management
Auditing procurement in the public sector
Auditing privacy risks, 2nd edition (replaces GTAG05)
Auditing the control environment
Auditing third party risk management
Building an Effective Internal Audit Activity in the Public Sector
Business continuity management
Chief audit executives - Appointment, performance, evaluation, and termination
Coordinating risk management and assurance
Coordination and reliance - developing an assurance map
Creating an internal audit competency process for the public sector
Developing a risk-based internal audit plan
Developing the internal audit strategic plan
Demonstrating the core principles for the professional practice of internal auditing
Engagement planning - Assessing fraud risks
Engagement planning - Establishing objectives and scope
Evaluating corporate social responsibility/sustainable development
Evaluating ethics-related programs and activities
Formulating and expressing internal audit opinions
Foundations of internal auditing in financial services firms
Internal audit and the second line of defense
Measuring internal audit effectiveness and efficiency
Quality assurance and improvement program
Reliance by internal audit on other assurance providers
Selecting, using, and creating maturity models: A tool for assurance and consulting engagements
Unique aspects of internal auditing in the public sector
Applying The IIA's IPPF as a professional services firm
Model internal audit activity charter
A risk-based approach to assessing the scope of IT General Controls:
GAIT for business and IT risks
GAIT for IT general control deficiency assessment
Supplemental guidance is authoritative guidance for the internal audit profession from the Global Institute of Internal Auditors. They form part of the International Professional Practices Framework.