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Global Guidance

Global Guidance, referred to as Supplemental Guidance within the Global Internal Audit StandardsTM, comprises Global Practice Guides and Global Technology Audit Guides® (GTAGs®).

These guides, available for free to IIA members, provide detailed support and direction for conducting internal audit activities such as processes and procedures, techniques, step-by-step approaches, and examples of deliverables. In addition, sector-specific guides are available for public sector audit functions and financial services internal audit functions.

The IIA is updating its guidance in accordance with the new Global Internal Audit Standards. In the meantime, existing titles will remain in effect until January 2025 and beyond as necessary.