Implementation Guidance/Practice Advisories

Recommended Guidance

Implementation Guidance will be more comprehensive than Practice Advisories in

guiding practitioners toward conformance to the International Standards for the
Professional Practice of Internal Auditing (Standards).

Implementation Guides and Practice Advisories assist internal auditors in

applying the Standards. They collectively address internal auditing's approach,
methodologies, and consideration, but do not detail processes or procedures

NOTE: Implementation Guides will be developed to replace the existing Practice

Advisories by December 31, 2016.

Ref # Implementation Guide/Practice Advisory Date

Purpose, Authority, and Responsibility

IG1000 July 2015
(Supersedes: PA1000-1 Internal Audit Charter)

Recognition of the Definition of Internal Auditing, the

IG1010 Code of Ethics, and the Standards in the Internal July 2016
Audit Charter

November
IG1100 UPDATED! Independence and Objectivity
2016

November
IG1110 UPDATED! Organizational Independence
2016

November
IG1111 UPDATED! Direct Interaction with the Board
2016

November
IG1120 UPDATED! Individual Objectivity
2016

UPDATED! Impairment to Independence or November

IG1130
Objectivity 2016

1130.A1- Assessing Operations for Which Internal Auditors January

1 Were Previously Responsible 2009

1130.A2- Internal Audits Responsibility for Other (Non-audit) January

1 Functions 2009

IG1200 NEW! Proficiency and Due Professional Care November

 (Supersedes PA1200-1 Proficiency and Due
Professional Care)
2016

NEW! Proficiency November

IG1210
(Supersedes PA1210-1 Proficiency) 2016

1210.A1- Obtaining External Service Providers to Support or January

1 Complement the Internal Audit Activity 2009

NEW! Due Professional Care November

IG1220
(Supersedes PA1220-1 Due Professional Care) 2016

NEW! Continuing Professional Development

November
IG1230 (Supersedes PA1230-1 Continuing Professional
2016
Development)

1300-1 Quality Assurance and Improvement Program May 2015

1311-1 Internal Assessments May 2015

1312-1 External Assessments May 2015

External Assessments: Self Assessment with

1312-2 May 2015
Independent Validation

Independence of External Assessment Team in the

1312-3 May 2015
Private Sector

Independence of the External Assessment Team in

1312-4 May 2015
the Public Sector

Reporting Results of the Quality Assurance and

1320-1 May 2015
Improvement Program

Use of Conforms with the International Standards for

1321-1 May 2015
the Professional Practice of Internal Auditing

Disclosure of Nonconformance with the International

1322-1 Standards for the Professional Practice of Internal May 2015
Auditing (Standards)

October
IG2000 NEW! Managing the Internal Audit Activity
2016

IG2010 NEW! Planning October

(Supersedes: 2016
PA2010-1 Linking the Audit Plan to Risk and
Exposures
PA2010-2 Using the Risk Management Process in
 Internal Audit Planning)

NEW! Communication and Approval

October
IG2020 (Supersedes: PA2020-1 Communication and
2016
Approval)

NEW! Resource Management October

IG2030
(Supersedes: PA2030-1 Resource Management) 2016

NEW! Policies and Procedures October

IG2040
(Supersedes: PA2040-1 Policies and Procedures) 2016

NEW! Coordination and Reliance

(Supersedes:
PA2050-1 - Coordination October
IG2050
PA2050-2 - Assurance Maps 2016
PA2050-3 Relying on the Work of Other Assurance
Providers)

NEW! Reporting to Senior Management and the

Board October
IG2060
(Supersedes: PA2060-1 - Reporting to Senior 2016
Management and the Board)

IG2110 Governance July 2015

Assessing the Adequacy of Risk Management January

2120-1
Processes 2009

2120-2 Managing the Risk of the Internal Audit Activity April 2009

Internal Audit Coverage of Risks to Achieving

2120-3 June 2013
Strategic Objectives

January
2130-1 Assessing the Adequacy of Control Processes
2009

2130.A1- January
Information Reliability and Integrity
1 2009

2130.A1- January
Evaluating an Organizations Privacy Framework
2 2009

January
2200-1 Engagement Planning
2009

Using a Top-down, Risk-based Approach to Identify

2200-2 the Controls to be Assessed in an Internal Audit April 2010
Engagement

2210-1 Engagement Objectives January

 2009

2210.A1- January
Risk Assessment in Engagement Planning
1 2009

January
2230-1 Engagement Resource Allocation
2009

January
2240-1 Engagement Work Program
2009

Use of Personal Information in Conducting

2300-1 May 2010
Engagements

2320-1 Analytical Procedures May 2010

December
2320-2 Root Cause Analysis
2011

2320-3 Audit Sampling May 2013

2320-4 Continuous Assurance June 2013

January
2330-1 Documenting Information
2009

2330.A1- January
Control of Engagement Records
1 2009

2330.A1-
Granting Access to Engagement Records May 2010
2

2330.A2- January
Retention of Records
1 2009

January
2340-1 Engagement Supervision
2009

2400-1 Legal Considerations in Communicating Results May 2010

January
2410-1 Communication Criteria
2009

January
2420-1 Quality of Communications
2009

2440.A2-
Communications Outside the Organization May 2010
1

January
2440-1 Disseminating Results
2009

2440-2 Communicating Sensitive Information Within and May 2010

 Outside the Chain of Command

November
IG2500 UPDATED! Monitoring Progress
016

2500.A1- January
Follow-up Process
1 2009

November
IG2600 UPDATED! Communicating the Acceptance of Risks
2016

https://na.theiia.org/standards-guidance/recommended-guidance/Pages/Practice-
Advisories.aspx
https://na.theiia.org/standards-guidance/recommended-guidance/Pages/Practice-
Advisories.aspx