Le Guidance Raccomandate, approvate dall'IIA attraverso un processo di convalida formale, descrivono le pratiche per l'efficace attuazione dei principi fondamentali dell’IA, della definizione di IA, del Codice Etico e degli Standard.

Gli elementi raccomandati dell'IPPF sono:

  • Le Guidance Attuative (o di implementazione): assistono e supportano gli Internal Auditor nell’applicazione degli Standard e del Codice Etico. Si occupano collettivamente dell'approccio, delle metodologie e della considerazione dell’IA, senza dettagliare processi o procedure.

IG's for Code Ethics Principles

IGs for Standards

  • Le Guide supplementari: forniscono guide pratiche e dettagliate per lo svolgimento delle attività. Includono aree e tematiche di attualità, questioni specifiche del settore, nonché processi e procedure, strumenti, tecniche, programmi e approcci metodologici, inclusi esempi di deliverable.
Guide Pratiche - Generali
Integrated Approaches to Internal Auditing 2022
Practice Guide: Internal Audit and Fraud, 2nd Edition 2022
Auditing Anti-corruption Activities 2021
Developing a Risk-Based Internal Audit Plan 2020
Auditing Culture 2019
Demonstrating the Core Principles for the Professional Practice of Internal Auditing 2019
Assessing the Risk Management Process 2019
Auditing Third-party Risk Management 2018
Coordination and Reliance: Developing an Assurance Map 2018
Engagement Planning: Assessing Fraud Risks 2017
Engagement Planning: Establishing Objectives and Scope 2017
Audit Reports 2016
Internal Audit and the Second Line of Defense 2016
Talent Management 2016
Auditing Anti-Bribery and Anti-Corruption Programs 2014
Business Continuity Management 2014
Integrated Auditing 2014
Assessing Organizational Governance in the Private Sector 2014
Auditing Privacy Risks, 2nd Edition (Replaces GTAG 5) 2014
Evaluating Ethics - Related Programs and Activities 2014
Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements 2014
Developing the Internal Audit Strategic Plan 2014
Coordinating Risk Management and Assurance 2014
Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing 2014
Guida Pratica: Independence and Objectivity 2014
Measuring Internal Audit Effectiveness & Efficiency 2014
Auditing the Control Environment 2014
Reliance by Internal Audit on Other Assurance Providers 2014
Assessing the Adequacy of Risk Management 2014
Interaction With The Board 2014
CAEs - Appointment, Performance Evaluation and Termination 2014
Formulating and Expressing Internal Audit Opinions 2014
Evaluating Corporate Social Responsibility 2014
Auditing External Business Relationships 2014
Auditing Executive Compensation and Benefits 2014
Internal Auditing and Fraud 2014
Guide Pratiche - GTAG

Le guide GTAG sono redatte usando un linguaggio di business diretto per affrontare tempestivamente questioni relative alla gestione, al controllo e alla sicurezza in materia di Information Technology (IT).

Auditing Network and Communications Management 2023
Auditing Business Applications 2021
Auditing Identity and Access Management 2021
IT Change Management 2020
GTAG 21 - Auditing Insider Threat Programs 2018
GTAG 20 - Understanding and Auditing Big Data 2017
GTAG 19 - Assessing Cybersecurity Risk 2016
GTAG 18 - Auditing Smart Devices 2016
GTAG 16 - Data Analysis Technologies 2014
GTAG 5 - Managing and Auditing Privacy Risks was replaced with Practice Guide, Aditing Privacy Risks, 2nd edition 2014
GTAG 17 - Auditing IT Governance 2014
GTAG 12 - Auditing IT Projects 2014
GTAG 10 - Business Continuity Management 2014
GTAG 3 - Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment 2014
GTAG 1 - Information Technology Controls (2^ edizione) 2014
Auditing Mobile Computing 2014
Auditing Cybersecurity Operations: Prevention and Detection 2014
GTAG: Auditing Cyber Incident Response and Recovery 2014
GTAG 8 - Auditing Application Controls 2014
GTAG 11 - Developing the IT Audit Plan 2014
GTAG 14 - Auditing User-developed Applications 2014
GTAG 9 - Identity and Access Management 2014
GTAG 7 - Information Technology Outsourcing (2^ edizione) 2014
GTAG 15 - Information Security Governance 2014
GTAG 13 - Fraud Prevention and Detection in an Automated World 2014
GTAG 2 - Change and Patch Management Controls: Critical for Organizational Success (2^ edizione) 2014
GTAG 4 - Management of IT Auditing (2^ edizione) 2014
Guide Pratiche - GAIT
GAIT for IT General Control Deficiency Assessment 2014
GAIT for Business and IT Risk 2014
GAIT Methodology 2014
Altre Guide Pratiche
Global Internal Audit Standards 2024 2024
BANDO PREMIO DI LAUREA "GIOVANNI GROSSI" 2024
Knowledge Hub Internal Audit & Climate Change - II EDIZIONE 2024
Model Internal Audit Activity Charter 2018
Applying The IIA’s International Professional Practices Framework as a Professional Services Firm 2016
Guide Pratiche per il Settore Pubblico
Per far correre la PA servono controlli preventivi 2023
Building an Effective Internal Audit Activity in the Public Sector 2022
Auditing Procurement in the Public Sector 2021
Creating an Internal Audit Competency Process for the Public Sector 2015
Assessing Organizational Governance in the Public Sector 2015
Guide Pratiche per il Settore Finanziario
Auditing Liquidity Risk Management for Banks 2nd Edition 2022
Auditing Capital Adequacy and Stress Testing for Banks, 2nd Edition 2022
Auditing Market Risk in Financial Institutions 2020
Auditing Conduct Risk 2020
Auditing Credit Risk Management 2020
Auditing Capital Adequacy and Stress Testing for Banks 2018
Auditing Model Risk Management 2018
Auditing Liquidity Risk: An Overview 2018