Strongly Recommended Guidance
Practice advisories assist internal auditors in applying the Definition of Internal Auditing, the Code of Ethics, and the Standards, and promoting best practices. Practice Advisories address internal auditing's approach, methodologies, and consideration, but do not detail processes or procedures. They help practitioners understand how to implement the Standards.
Practice Advisories are free to IIA members.
Non-members may obtain Practice Advisories by purchasing them in full from The IIA Research Foundation Bookstore.
NEW! Quality Practice Advisories: Sustaining an Effective QAIP Program
A Quality Assurance and Improvement Program (QAIP) monitors and attests to whether the internal audit function is operating as it should. Access the nine new and updated Practice Advisories: 1300–1322 on how to successfully sustain a comprehensive QAIP below.
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