IIA-MCP Server

--- title: "Global Guidance" url: "https://www.theiia.org/en/standards/2024-standards/global-guidance/" category: "standards" last_updated: "2025-07-15T02:45:36.528Z" scraped_at: "2025-07-15T02:45:36.528Z" ---Global Guidance, referred to as Supplemental Guidance within the Global Internal Audit Standards TM , 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 were removed from The IIA’s website on Oct. 1, 2024. We took this step because the titles involved do not support the Global Internal Audit Standards™ launched in January 2024 and which take full effect in January 2025.** **The IIA is hard at work to update and relaunch many of the titles affected to align with the Standards, and this process will take time. Some 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. ** ## View the latest guidance releases here! Guidance Global Practice Guide: Internal Auditing Competency Framework New guidance aligned with the Global Internal Audit Standards. Guidance Global Practice Guide: Coordination and Reliance: Working with Other Assurance... New guidance aligned with the Global Internal Audit Standards. Guidance Global Practice Guide: Auditing Capital Adequacy and Stress Testing for Banks, 3rd... Updated and aligned with the Global Internal Audit StandardsTM. [ View all guidance releases ](/en/search/?rpp=5&filters=2360%7c2361%7c2362) [Load More...](#) Global Guidance - [Assessing the Risk Management Process, 2nd Edition](/en/content/guidance/recommended/supplemental/practice-guides/assessing-the-risk-management-process/) - [Auditing Anti-corruption Activities](/en/content/guidance/recommended/supplemental/practice-guides/auditing-anti-corruption-activities/) - [​Auditing Culture, 2nd Edition](/en/content/guidance/recommended/supplemental/practice-guides/auditing-culture/) - [Auditing Third-party Risk Management](/en/content/guidance/recommended/supplemental/practice-guides/auditing-third-party-risk-management/) NEW! [Coordination and Reliance: Working with Other Assurance Providers](/en/content/guidance/recommended/supplemental/practice-guides/global-practice-guide-coordination-and-reliance-working-with-other-assurance-providers/) - [Developing a Risk-based Internal Audit Plan​](/en/content/guidance/recommended/supplemental/practice-guides/developing-a-risk-based-internal-audit-plan/) - [​Engagement Planning: Assessing Fraud Risks](/en/content/guidance/recommended/supplemental/practice-guides/engagement-planning-assessing-fraud-risks/) - [Engagement Planning: Establishing Objectives and Scope](/en/content/guidance/recommended/supplemental/practice-guides/engagement-planning-establishing-objectives-and-scope/) - [Integrated Approaches to Internal Auditing](/en/content/guidance/recommended/supplemental/practice-guides/practice-guide-integrated-approaches-to-internal-auditing/) - [Internal Auditing and Fraud, 3rd Edition](/en/content/guidance/recommended/supplemental/practice-guides/global-practice-guide-internal-auditing-and-fraud/) NEW! [Internal Auditing Competency Framework](/en/content/guidance/global/competency-framework/) Global Technology Audit Guides (GTAGs) - [Assessing Cybersecurity Risk: The Three Lines Model](/en/content/guidance/recommended/supplemental/gtags/gtag-assessing-cybersecurity-risk/) - [Auditing Business Applications](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-business-applications/) - [Auditing Cyber Incident Response and Recovery, 2nd Edition](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-cyber-incident-response-and-recovery/) **UPDATED!** [Auditing Cybersecurity Operations: Prevention and Detection, 2nd Edition](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-cybersecurity-operations-prevention-and-detection/) - [​​Auditing Identity and Access Management, 2nd Edition](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-identity-and-access-management/) - [Auditing Insider Threat Programs](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-insider-threat-programs/) - [Auditing IT Governance](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-it-governance/) (Previously GTAG 17) - [Auditing Mobile Computing, 2nd Edition](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-mobile-computing/) - [Auditing Network and Communications Management, 2nd Edition](/en/content/guidance/recommended/supplemental/gtags/gtag-auditing-network-and-communications-management/) - [​IT Change Management: Critical for Organizational Success, 3rd Edition](/en/content/guidance/recommended/supplemental/gtags/gtag-it-change-management-critical-for-organizational-success-3rd-edition/) (Previously GTAG 2) - [​IT Essentials for Internal Auditors](/en/content/guidance/recommended/supplemental/gtags/gtag-it-essentials-for-internal-auditors/)​ - [​Understanding and Auditing Big Data](/en/content/guidance/recommended/supplemental/gtags/gtag-understanding-and-auditing-big-data/) Financial Services Practice Guides **UPDATED!** [Auditing Capital Adequacy and Stress Testing for Banks, 3rd edition](/en/content/guidance/recommended/supplemental/practice-guides/auditing-capital-adequacy-and-stress-testing-for-banks/) - [Auditing Liquidity Risk Management For Banks, 3rd Edition](/en/content/guidance/recommended/supplemental/practice-guides/global-practice-guide-auditing-liquidity-risk-management-for-banks/) - [​​Auditing Conduct Risk](/en/content/guidance/recommended/supplemental/practice-guides/auditing-conduct-risk/) - [Auditing Credit Risk Management](/en/content/guidance/recommended/supplemental/practice-guides/auditing-credit-risk-management/) - [​​Auditing Market Risk in Financial Institutions​](/en/content/guidance/recommended/supplemental/practice-guides/auditing-market-risk-in-financial-institutions/) - [​Auditing Model Risk Management](/en/content/guidance/recommended/supplemental/practice-guides/auditing-model-risk-management/) - [​Foundations of Internal Auditing in Financial Services Firms](/en/content/guidance/recommended/supplemental/practice-guides/foundations-of-internal-auditing-in-financial-services-firms/) Public Sector Practice Guides - [​Auditing Grants in the Public Sector](/en/content/guidance/recommended/supplemental/practice-guides/auditing-grants-in-the-public-sector/) - [Auditing Procurement in the Public Sector](/en/content/guidance/recommended/supplemental/practice-guides/auditing-procurement-in-the-public-sector/) - [Building an Effective Internal Audit Function in the Public Sector, 2nd Edition](/en/content/guidance/recommended/supplemental/practice-guides/global-practice-guide-building-an-effective-internal-audit-function-in-the-public-sector/) - [​​Unique Aspects of Internal Auditing in the Public Sector, 2nd Edition](/en/content/guidance/recommended/supplemental/practice-guides/unique-aspects-of-internal-auditing-in-the-public-sector/) ## Learn about IIA programs and partners. 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