The IIA has released new Implementation Guides — recommended guidance within the International Professional Practices Framework — addressing four standards:
Implementation Guides provide CAEs and internal auditors with recommendations on how to best implement each standard and to support conformance in applying The IIA’s International Standards for the Professional Practice of Internal Auditing.
The purpose of these guides is to assist in the application of the Standards, collectively addressing internal audit’s approach, methodologies, and consideration, but refraining from detailing processes or procedures. Current Implementation Guides are based on Standards effective 1 January 2013. Implementation guidance will be updated after standards are revised and become effective.
Implementation Guides are free to IIA members and available to nonmembers through The IIA Research Foundation Bookstore.
To learn more, please visit The IIA’s Recommended Guidance Page.