New Implementation Guides: 2000, 2010, 2020, 2030, 2040, 2050, 2060
Implementation Guides assist internal auditors in applying the Standards. They collectively address internal auditing's approach, methodologies, and consideration, but do not detail processes or procedures. They are updated when deemed necessary. The 2000 series Managing the Internal Audit Activity was updated in October 2016.
IG2000: Managing the Internal Audit Activity
IG2010: Planning
PA2010-1: Linking the Audit Plan to Risk and Exposures
PA2010-2: Using the Risk Management Process in Internal Audit Planning
IG2020: Communication and Approval
PA2020-1: Communication and Approval
IG2030: Resource Management
PA2030-1: Resource Management
IG2040: Policies and Procedures
PA2040-1: Policies and Procedures
IG2050: Coordination and Reliance
PA2050-1: Coordination
PA2050-2: Assurance Maps
PA2050-3: Relying on the Work of Other Assurance Providers
IG2060: Reporting to Senior Management and the Board
PA2060-1: Reporting to Senior Management and the Board