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Global guidance for internal auditing

Global Guidance provides information, advice, and best practices for performing internal audit services.

  • Global Guidance supports the Global Internal Audit Standards™, helping internal auditors apply principles and enhance audit practices.
  • It is endorsed by The IIA through formal review and approval processes.
  • Global guidance is free to IIA members.
Global Guidance document

Global internal audit guidance

Global Guidance for internal auditing comprises Global Practice Guides and Global Technology Audit Guides® (GTAGs®) and provides detailed support and direction for conducting internal audit activities.

Global Practice Guides

Global Practice Guides provide detailed approaches, step-by-step processes, techniques, and examples of deliverables for assurance and advisory services on topics such as engagement planning, performance, and communication; fraud; and many others.

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Global Technology Audit Guides (GTAGs)

Global Technology Audit Guides (GTAGs®) provide guidance on performing assurance and advisory services related to an organization’s information technology and information security risks and controls.

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Public Sector Practice Guides

Sector-specific guidance for public sector audit functions.

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Financial Services Practice Guides

Sector-specific guidance for financial services internal audit functions.

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The most up-to-date internal audit guidance

Global Guidance titles issued prior to 2017 are undergoing updates and are available for historical reference only.

These titles do not align with the 2024 Global Internal Audit Standards.

  • Many of the Global Guidance titles are being updated and re-released.
  • Some Global Guidance titles will be reimagined as tools or other collateral rather than guidance.

We appreciate your patience as we work to deliver better, fresher content for the internal audit profession and our members.

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Become more effective and efficient when following internal audit industry standards with access to exclusive Global Guidance and IIA Audit Tools on issues affecting internal auditors worldwide.

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