Topical Requirements Application Guidance available
The "Topical Requirements Application Guidance" is a document that provides practical advice for internal auditors on how to implement the IIA's Topical Requirements within the International Professional Practices Framework (IPPF). The guidance helps auditors apply their professional judgment to assess risk-based approaches, manage resources, ensure regulatory alignment, and keep their practices proportionate and strategically aligned while applying the Global Internal Audit Standards™. It explains that Topical Requirements are mandatory for assurance engagements and recommended for advisory engagements in specific risk areas to ensure a consistent baseline of coverage.
Get practical advice on navigating mandatory requirements, addressing limitations, and identifying critical risk thresholds.
