The IIA has released new Implementation Guides —
recommended guidance within the International Professional Practices Framework
—addressing seven standards:
- IIA Standard 2000: Managing the Internal Audit Activity
- IIA Standard 2010: Planning
- IIA Standard 2020: Communication and Approval
- IIA Standard 2030: Resource Management
- IIA Standard 2040: Policies and Procedures
- IIA Standard 2050: Coordination and Reliance
- IIA Standard 2060: Reporting to Senior Management and the Board
Implementation Guides provide CAEs and internal
auditors with recommendations on how to best implement each standard and to
support conformance in applying The IIA’s International Standards for the
Professional Practice of Internal Auditing.
The purpose of these guides is to assist in the
application of the Standards, collectively addressing internal audit’s approach,
methodologies, and consideration, but refraining from detailing processes or
procedures. Current Implementation Guides are based on standards effective 1
January 2013. Implementation guidance will be updated after standards are
revised and become effective.
To learn more, please visit The IIA’s Newly
Released Guidance Page.