PRACTICE GUIDES - GENERAL

as per 05.09.2018

No Title​ Date Month

1 Formulating and Expressing Internal Audit Opinions​ ​April 2009 4
2 Auditing External Business Relationships​ ​May 2009 5
3 Internal Auditing and Fraud​ ​ ecember 2009 12
D
Evaluating Corporate Social Responsibility/Sustainable Development​ ​February 2010 2
4
5 Auditing Executive Compensation and Benefits​ ​April 2010 4
Chief Audit Executives — Appointment, Performance, Evaluation, and Termination​
​May 2010 5
6
7 Assessing the Adequacy of Risk Management Using ISO 31000​ ​December 2010 12
8 Measuring Internal Audit Effectiveness and Efficiency​ ​December 2010 12

Assisting Small Internal Audit Activities in Implementing the International Standards

​April 2011 for the
4 Professional
9
10 Auditing the Control Environment​ ​April 2011 4
11 Interaction with the Board​ ​ ugust 2011
A 8
12 Independence and Objectivity​ ​October 2011 10
13 Reliance by Internal Audit on Other Assurance Providers​ ​December 2011 12
14 Coordinating Risk Management and Assurance​ ​March 2012 3
15 Quality Assurance and Improvement Program​ ​March 2012 3
16 Evaluating Ethics-related Programs and Activities​ ​June 2012 6
17 Assessing Organizational Governance in the Private Sector​ ​July 2012 7
18 Auditing Privacy Risks, 2nd Edition (replaces GTAG 5)​ ​July 2012 7
19 Developing the Internal Audit Strategic Plan​ ​July 2012 7
Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting
​July 2012 Engagements​
7
20
21 ​Integrated Auditing July 2012​ 7
22 Auditing Anti-bribery and Anti-corruption Programs​ ​June 2014 6
23 Business Continuity Management​ ​August 2014 8
24 Talent Management​ ​December 2015 12
25 Internal Audit and the Second Line of Defense​ ​January 2016 1
26 Audit Reports: Communicating Assurance Results​ ​October 2016 10
27 Engagement Planning: Establishing Objectives and Scope August 2017​ 8
28 Engagement Planning: Assessing Fraud Risks ​October 2017 10
​NEW! Coordination and Reliance: Developing an Assurance Map February 2018​ 2
29
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2009
2009
2009
2010
2010
2010
2010
2010

2011

2011
2011
2011
2011
2012
2012
2012
2012
2012
2012
2012
2012
2014
2014
2015
2016
2016
2017
2017
2018