Papildu norādījumi

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Papildu norādījumi sniedz detalizētas vadlīnijas iekšējā audita veikšanai. Tajos ietilpst aktuālas jomas, nozarei raksturīgi jautājumi, kā arī procesi un procedūras, rīki un paņēmieni, programmas, „soli-pa-solim” pieeja un nodevumu piemēri.

Papildu norādījumi ir pieejami IAI biedriem bez maksas. 

NEW! Jaunākās IPPF vadlīnijas var arī apskatīt šeit:

Supplemental Guidance (Recommended Guidance)  
Practice Guides - General (Links) Date
Assessing Organizational Governance in the Private Sector July 2012
Assessing the Risk Management Process March 2019
Assessing the Adequacy of Risk Management Using ISO 31000 December 2010
Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing April 2011
Audit Reports: Communicating Assurance Results October 2016
Auditing Anti-bribery and Anti-corruption Programs June 2014
NEW! Auditing Culture November 2019
Auditing Executive Compensation and Benefits April 2010
Auditing External Business Relationships May 2009
Auditing Privacy Risks, 2nd Edition (replaces GTAG 5) July 2012
Auditing the Control Environment April 2011
Auditing Third-party Risk Management October 2018
Business Continuity Management August 2014
Chief Audit Executives — Appointment, Performance, Evaluation, and Termination May 2010
Coordinating Risk Management and Assurance March 2012
Coordination and Reliance: Developing an Assurance Map February 2018
NEW! Demonstrating the Core Principles for the Professional Practice of Internal Auditing August 2019
Developing the Internal Audit Strategic Plan July 2012
Engagement Planning: Assessing Fraud Risks October 2017
Engagement Planning: Establishing Objectives and Scope August 2017
Evaluating Corporate Social Responsibility/Sustainable Development February 2010
Evaluating Ethics-related Programs and Activities June 2012
Formulating and Expressing Internal Audit Opinions April 2009
Independence and Objectivity October 2011
Integrated Auditing July 2012
Interaction with the Board August 2011
Internal Audit and the Second Line of Defense January 2016
Internal Auditing and Fraud December 2009
Measuring Internal Audit Effectiveness and Efficiency December 2010
Quality Assurance and Improvement Program March 2012
Reliance by Internal Audit on Other Assurance Providers December 2011
Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements July 2012
Talent Management December 2015
Practice Guides - Financial Services (Links) Date
Auditing Capital Adequacy and Stress Testing for Banks May 2018
NEW! Auditing Credit Risk Management February 2020
Auditing Model Risk Management March 2018
Auditing Liquidity Risk: An Overview December 2017
NEW! Foundations of Internal Auditing in Financial Services Firms August 2019
Practice Guides - Public Sector (Links) Date
Assessing Organizational Governance in the Public Sector October 2014
Auditing Grants in the Public Sector April 2018
Creating an Internal Audit Competency Process for the Public Sector February 2015
NEW! Unique Aspects of Internal Auditing in the Public Sector October 2019
Practice Gudes - GTAG (Global Techology Audit Guide).  GTAGs are written in straightforward business language and adress timely issues related to information technology (IT) management, control, and security. (Links) Date
Assessing Cybersecurity Risk: Roles of the Three Lines of Defense September 2016
Auditing Application Controls (Previously GTAG 8) January 2009
Auditing Insider Threat Programs August 2018
Auditing IT Governance (Previously GTAG 17) January 2018
Auditing IT Projects (Previously GTAG 12) March 2009
Auditing Smart Devices: An Internal Auditors Guide to Understanding and Auditing Smart Devices August 2016
Auditing User-developed Applications (Previously GTAG 14) June 2010
Business Continuity Management (Previously GTAG 10) January 2009
Change and Patch Management Controls: Critical for Organizational Success, 2nd Edition  (Previously GTAG 2) March 2012
Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance, 2nd Edition (Previously GTAG 3) January 2009
Data Analysis Technologies (Previously GTAG 16) August 2011
Developing the IT Audit Plan (Previously GTAG 11) January 2009
Fraud Prevention and Detection in an Automated World (Previously GTAG 13) December 2009
Identity and Access Management (Previously GTAG 9) January 2009
Information Security Governance (Previously GTAG 15) June 2010
Information Technology Outsourcing, 2nd Edition (Previously GTAG 7) June 2012
Information Technology Risk and Controls, 2nd Edition (Previously GTAG 1) March 2012
NEW! IT Change Management: Critical for Organizational Success, 3rd Edition (Previously GTAG 2) February 2020
Management of IT Auditing, 2nd Edition (Previously GTAG 4) January 2013
Understanding and Auditing Big Data May 2017
Practice Guides - GAIT® (Guide to the Assessment of IT Risk) (Links) Date
GAIT Methodology January 2009
GAIT for IT General Control Deficiency Assessment January 2009
GAIT for Business and IT Risk January 2009

  Case Studies of Using GAIT for Business and IT Risk to Scope PCI Compliance  Following the GAIT-R principles and methodology, this paper provides two case studies of applying GAIT-R to PCI compliance.

Other Supplemental Guidance (Links) Date
Applying The IIA’s International Professional Practices Framework as a Professional Services Firm August 2016
Model Internal Audit Activity Charter March 2017


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