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This Practice Guide, which replaces The IIA’s Global Technology Audit Guide (GTAG) “Managing and Auditing Privacy Risks” published in June 2006, provides practitioners with a foundation for

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This guide will assist internal auditors with an explanation of the audit approach, audit considerations such as access to information and privileged communications, as well as the skills and

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Provides tools and techniques to help internal auditors build a work program and perform engagements involving IT governance. Auditing IT Governance ​This practice guide provides tools and

This practice guide provides guidance on the uses of maturity models, identifies considerations for their selection, and provides instructions on how to build them. Components of existing

Practice Guide

Updated information on important regulations for financial institutions.​ Auditing Capital Adequacy and Stress Testing for Banks, 2nd Edition ​Internal audit plays a crucial role in providing

​Discusses differences between internal and external audit mandates. Explores how the IPPF can assist with executing both mandates. Applying The IIA’s International Professional Practices

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Help internal auditors develop competence in providing assurance over cybersecurity risks. Assessing Cybersecurity Risk: The Three Lines Model Designed to help internal auditors develop competence

​Discusses an external provider's responsibility for informing the organization of the organization's responsibility for maintaining an effective internal audit activity, including a

Describes the elements of the internal audit charter, and the CAE's review of the charter with the board. 1000 – Purpose, Authority, and Responsibility ​Descirbes the elements of the internal

Discusses the minimum criteria the CAE must fulfill in managing the internal audit activity. 2000 – Managing the Internal Audit Activity ​Discusses the minimum critieria the CAE must fulfill in

Discusses the CAE's responsibilities for communication and approval of internal audit's plans and resource requirements. 2020 – Communication and Approval ​Discusses the CAE's responsibilities

Discusses the CAE's establishment of policies and procedures. 2040 – Policies and Procedures ​Discusses the CAE's establishment of policies and procedures. Includes guidance on form and content.

Describes the conditions under which organizational independence is effectively achieved. 1110 – Organizational Independence ​Describes the conditions under which organizational independence is

Explores the CAE's responsibility for discussing management's acceptance of risks with management and the board. 2600 – Communicating the Acceptance of Risks ​Explores the CAE's responsibiltiy

Discusses internal audit's work regarding the assessment and continuous improvement of controls. 2130 – Control ​Discusses internal audit's work regarding the assessment and continuous improvement

Discusses the process of developing and documenting work programs. 2240 – Engagement Work Program ​Discusses the process of developing and documenting work programs. Identifies common formats. ​

Discusses the communication of information to correct significant errors and omissions in the final engagement communication. 2421 – Errors and Omissions ​Discusses the communication of

Discusses the process of communicating the results of the engagement. 2400 – Communicating Results ​Discusses the process of communicating the results of the engagement. Describes an engagement

Discusses expections for the CAE's direct communication and interaction with the board. 1111 – Direct Interaction with the Board ​Discusses expectations for the CAE's direct communication

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While chief audit executives in public sector organizations may choose to use the general model internal audit charter available from The IIA, this version has been modified to contain elements

This GTAG describes how members of governing bodies, executives, IT professionals, and internal auditors address significant IT-related risk and control issues and presents relevant frameworks

Global Technology Audit Guides

Understand insider threats and related risks by providing an overview of common dangers, key risks, and potential impacts. GTAG: Auditing Insider Threat Programs This GTAG helps internal auditors

Global Technology Audit Guides

The Three Lines Model GTAG: Assessing Cybersecurity Risk Identifying, Assessing, and Mitigating Cyber Threats Organizations of all types are becoming more vulnerable to cyber threats due to their

Discusses an external provider's responsibilty for informing the organization of the organization's responsibility for maintaining an effective internal audit activity. 2070 – External

Discusses internal audit's work regarding risk management processes. 2120 – Risk Management ​Discusses internal audit's work regarding risk management processes. Includes information on