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Supplemental Guidance

Supplemental Guidance

Supplemental Guidance provides detailed guidance for conducting internal audit activities. These include topical areas, sector-specific issues, as well as processes and procedures, techniques, programs, step-by-step approaches, and examples of deliverables.

To provide you with the most up-to-date guidance possible, Global Guidance titles issued prior to 2017 will be removed from this page on Oct. 1, 2024. These titles do not support the Global Internal Audit Standards issued earlier this year. Members may download pdf versions before that date. Select titles will be updated and made available as soon as possible.

View the latest guidance releases here!

Global Practice Guide: Assessing the Risk Management Process, 2nd Edition

This second edition guide, updated to align with The IIA’s Global Internal Audit StandardsTM, will help...

Global Practice Guide: Auditing Culture, 2nd Edition

This global practice guide will help internal auditors understand risks associated with an organization’s...

Global Practice Guide: Auditing Liquidity Risk Management for Banks, 3rd Edition

Updated to align with the Global Internal Audit Standards™

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IIA Guidance

Assessing Cybersecurity Risk: The Three Lines Model
Auditing Business Applications
Auditing Cyber Incident Response and Recovery
Auditing Cybersecurity Operations: Prevention and Detection
Auditing Identity and Access Management
Auditing Insider Threat Programs
Auditing IT Governance (Previously GTAG 17)
Auditing IT Projects (Previously GTAG 12)
Auditing Mobile Computing
NEW! Auditing Network and Communications Management
Business Continuity Management (Previously GTAG 10)
Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance, 2nd Edition (Previously GTAG 3)
Data Analysis Technologies (Previously GTAG 16)
Fraud Prevention and Detection in an Automated World (Previously GTAG 13)
Information Technology Outsourcing, 2nd Edition (Previously GTAG 7)
Information Technology Risk and Controls, 2nd Edition (Previously GTAG 1)
IT Change Management: Critical for Organizational Success, 3rd Edition (Previously GTAG 2)
IT Essentials for Internal Auditors
Management of IT Auditing, 2nd Edition (Previously GTAG 4)
Understanding and Auditing Big Data