New Global Guidance on Data Analytics for Internal Auditors
The Institute of Internal Auditors has released two new Global Practice Guides together with a companion maturity model tool focused on data analytics within the internal audit profession. The publications support internal auditors in strengthening analytics capabilities and accelerating the transition toward more data driven, risk focused assurance activities aligned with the Global Internal Audit Standards.
As organizations continue to generate increasing volumes of structured and unstructured data, internal auditors are expected to develop new capabilities in areas such as analytics, AI, data governance and continuous auditing. The new guidance responds directly to these developments and reflects the growing importance of technology enabled assurance within the profession.
The following resources are now available exclusively to IIA members:
Understanding Data Analytics for Internal Auditors
This Global Practice Guide provides an overview of data analytics within internal audit, including data quality, data governance, data extraction and the different types of analytics used in modern audit environments. The publication also explores the role of AI, large language models and advanced analytics in strengthening audit effectiveness.
Data Analytics Skills for Internal Auditors
This guide focuses on the skills and competencies internal auditors need in an increasingly digital and data driven environment. Topics include analytics capabilities, continuous auditing, AI, automation, stakeholder communication and emerging technologies.
Audit Analytics Maturity Model IIA Audit Tool
Alongside the new guidance, The IIA also released a practical maturity model tool that helps internal audit functions assess current analytics capabilities, define ambitions and track progress toward more advanced analytics maturity levels.
The new publications replace the 2011 GTAG “Data Analysis Technologies.” As this title remains part of the CIA syllabus, it will continue to be available until 1 October 2026.
The guidance also aligns closely with themes from Vision 2035, in which internal auditors increasingly operate as strategic advisors within digitally connected organizations. Topics such as AI, predictive analytics, automation and real time assurance play an increasingly important role in this development.
Available for IIA members
Global Guidance is a benefit of IIA membership and available exclusively to members through The IIA.
Read the publications
- Understanding Data Analytics for Internal Auditors
- Data Analytics Skills for Internal Auditors
- Audit Analytics Maturity Model IIA Audit Tool
