Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards
Small internal audit functions need to meet professional expectations while managing limited time and resources. A new Global Practice Guide from The IIA provides practical approaches to applying the Global Internal Audit Standards proportionately, with attention to audit quality, independence and the organisation’s most significant risks.
Published on 23 September 2026, Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards combines implementation examples with guidance tailored to the challenges of smaller teams.
Applying the Standards proportionately
The guide helps internal auditors use professional judgement to adapt their approach to the size and circumstances of their function. It explains how to demonstrate conformance through outcomes supported by appropriate evidence, while reducing unnecessary administrative work.
Topics include safeguarding objectivity, strengthening independence through board engagement, developing risk-based audit plans and incorporating quality assessment into daily audit work. The guide also addresses stakeholder communication and decisions about when specialist expertise is needed.
Four tools to support implementation
Four companion tools help translate the guidance into practice:
- Standards Conformance Self-Assessment Tool
- Build vs. Buy vs. Cosource Decision Making Tool
- Internal Audit Charter Review Checklist
- Ongoing Quality Assurance Checklist
Together, the guide and tools support chief audit executives, internal auditors, managers and boards in addressing the practical challenges of a small internal audit function.
The publication replaces the 2011 guide Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing.
