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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.

To provide you with the most up-to-date guidance possible, Global Guidance titles issued prior to 2017 will be removed from this page on Oct. 1, 2024. These titles do not support the Global Internal Audit Standards issued earlier this year. Members may download pdf versions before that date. Select titles will be updated and made available as soon as possible.