Practice Guides
- Formulating and Expressing Internal Audit Opinions (April, 2009)
- Internal Auditing and Fraud (December, 2009)
Audit Function - Managing
Related IPPF Guidance:
Practice Advisories
PA 1000-1: Internal Audit Charter (Jan. 1, 2009)
PA 1130.A1-1: Assessing Operations for Which Internal Auditors Were Previously Responsible (Jan. 1, 2009)
PA 1130.A2-1: Internal Audit’s Responsibility for Other (Non-audit) Functions (Jan. 1, 2009)
PA 1200-1: Proficiency and Due Professional Care (Jan. 1, 2009)
PA 1210-1: Proficiency (Jan. 1, 2009)
PA 1210.A1-1: Obtaining External Service Providers to Support or Complement the Internal Audit Activity (Jan. 1, 2009)
PA 1220-1: Due Professional Care (Jan. 1, 2009)
PA 1230-1: Continuing Professional Development (Jan. 1, 2009)
PA 1300-1: Quality Assurance and Improvement Program (Jan. 1, 2009)
PA 1310-1: Requirements of the Quality Assurance and Improvement Program (Jan. 1, 2009)
PA 1311-1: Internal Assessments (Jan. 1, 2009)
PA 1312-1: External Assessments (Jan. 1, 2009)
PA 1312-2: External Assessments-Self-assessment with Independent Validation (Jan. 1, 2009)
PA 1321-1: Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing” (Jan. 1, 2009)
PA 2010-1: Linking the Audit Plan to Risk and Exposures (Jan. 1, 2009)
PA 2010-2: Using the Risk Management Process in Internal Audit Planning (July 2009)
PA 2020-1: Communication and Approval (Jan. 1, 2009)
PA 2030-1: Resource Management (Jan. 1, 2009)
PA 2040-1: Policies and Procedures (Jan. 1, 2009)
PA 2050-1: Coordination (Jan. 1, 2009)
PA 2050-2: Assurance Maps (July 2009)
PA 2060-1: Reporting to Senior Management and the Board (May, 2010)
PA 2110-1: Governance: Definition (April, 2010)
PA 2110-2: Governance: Relationship With Risk and Control (April, 2010)
PA 2110-3: Governance: Assessments (April, 2010)
PA 2120-1: Assessing the Adequacy of Risk Management Processes (Jan. 1, 2009)
PA 2120-2: Managing the Risk of the Internal Audit Activity (April 2009)
PA 2130-1: Assessing the Adequacy of Control Processes (Jan. 1, 2009)
PA 2130.A1-1: Information Reliability and Integrity (Jan. 1, 2009)
PA 2130.A1-2: Evaluating an Organization's Privacy Framework (Jan. 1, 2009)
PA 2200-1: Engagement Planning (Jan. 1, 2009)
PA 2200-2: Using a Top-down, Risk-based Approach to Identify the Controls to be Assessed in an Internal Audit Engagement (April, 2010)
PA 2210-1: Engagement Objectives (Jan. 1, 2009)
PA 2210.A1-1: Risk Assessment in Engagement Planning (Jan. 1, 2009)
PA 2230-1: Engagement Resource Allocation (Jan. 1, 2009)
PA 2240-1: Engagement Work Program (Jan. 1, 2009)
PA 2300-1: Use of Personal Information in Conducting Engagements (May, 2010)
PA 2320-1: Analytical Procedures (May, 2010)
PA 2330-1: Documenting Information (Jan. 1, 2009)
PA 2330.A1-1: Control of Engagement Records (Jan. 1, 2009)
PA 2330.A1-2: Granting Access to Engagement Records (May, 2010)
PA 2330.A2-1: Retention of Records (Jan. 1, 2009)
PA 2340-1: Engagement Supervision (Jan. 1, 2009)
PA 2400-1: Legal Considerations in Communicating Results (May, 2010)
PA 2410-1: Communication Criteria (Jan. 1, 2009)
PA 2420-1: Quality of Communications (Jan. 1, 2009)
PA 2440-1: Disseminating Results (Jan. 1, 2009)
PA 2440-2: Communicating Sensitive Information Within and Outside the Chain of Command (May, 2010)
PA 2440.A2-1: Communications Outside the Organization (May, 2010)
PA 2500-1: Monitoring Progress (Jan. 1, 2009)
PA 2500.A1-1: Follow-up Process (Jan. 1, 2009)