Institute Guidance
These documents have been issued by institutes of The IIA, after local due process. This guidance may be particular to the culture and/or to the legal and regulatory environment of that region. The IIA's Professional Issues Committee, a global committee, believes they this guidance may provide useful insights to individuals in other geographies. The guidance has not gone through an authoritative global IIA review process and does not form part of The IIA's International Professional Practices Framework. Therefore, this guidance includes neither mandatory nor strongly recommended practices for the global community of internal auditors.