New Guidance from The IIA

GTAG 14: 
Auditing User-developed Applications (UDAs).  This GTAG addresses risks associated with UDAs, provides direction on how to scope an internal audit of UDAs, and includes sample internal audit programs.

GTAG 15:  - Information Security Governance (ISG) . This GTAG provides a thought process to assist the chief audit executive (CAE) in incorporating an audit of ISG into the audit plan, focusing on whether the organization’s ISG activity delivers the correct behaviors, practices, and execution of IS.

Practice Guide - CAEs-Appointment, Performance Evaluation and Termination  This guide discusses the types of considerations senior management and boards of directors would typically address when appointing, evaluating, or terminating a chief audit executive (CAE). 

 Practice Advisory - 7 New Practice Advisories 
These seven updated practice advisories provide guidance in many subject areas, including the use of analytical procedures, access to records, reporting to the board and auditor communications. They supplement content in The IIA’s authoritative guidance to further enhance the IPPF which was issued in January 2009..

 

For more recently released guidance, visit the Standards and Guidance area of the Web site.

 

Featured members-only articles from InternalAuditorOnline.org.
 

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Equipped for Governance
South Africa’s King III report anoints internal auditors as central to their company’s governance activities and an essential part of business strategy.

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Six Sigma Style

Internal auditors at Textron used modern process development methods to enhance the way they assess the organization's risks.
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A Groundswell of Risk
Blogs, social networks, and other Internet services can rapidly broadcast news about an organization’s ethical lapses worldwide — and create opportunities to demonstrate good corporate behavior. 

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Accounting for Words
Text analytics technology may help internal auditors uncover hidden risks and gain greater insight on business performance.