3/2/23, 11:39 AM Practice Guide: Integrated Approaches to Internal Auditing

Practice Guide: Integrated Approaches

to Internal Auditing

PRACTICE GUIDE | THE IIA | NOV 09, 2022

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… / SUPPLEMENTAL / PRACTICE GUIDES
/ PRACTICE GUIDE: INTEGRATED APPROACHES TO INTERNAL AUDITING

The phrase "integrated auditing" holds little value for

internal audit's stakeholders. The key is the approach taken
to integration considerations and the flexibility to deliver
value based on context and the most important objectives
and risks facing an entity, function, or process. To formulate
their audit plans, auditors need more flexibility in
considering integration options in a systematic way. 

Integration considerations should cross all elements of the

audit process that may provide beneficial results. Integration
options can be broadly considered over four stages of the internal auditing process:

Audit objectives and scope.

Audit techniques and execution.
Resource management and knowledge-sharing.
Reporting and issues/solutions management.
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These broader stages are intended to help auditors more systematically consider their
integration options and may stimulate more innovative thinking and actions. The
guide also features a section devoted to small audit functions. With limited staff and
resources, these departments are often challenged to provide adequate risk coverage
to their organizations.

This practice guide replaces "Integrated Auditing" released in 2012.

Practice Guide Supplemental Recommended Guidance Audit Practice Assurance

Consulting Risk Enterprise Risk Management (ERM) Executive Entry Level Mid-Level

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