Practice Advisories
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 include practices relating to international, country, or industry-specific issues, specific types of engagements, and legal or regulatory issues.

Practice Advisories are free to IIA members.

Non-members may obtain Practice Advisories by purchasing them in full from The IIA Research Foundation Bookstore.

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Practice Advisories (in full)
Arabic - 2011	Japanese - 2011
Bosnian - 2009	Macedonian - 2010
Chinese (Unsimplified) - 2009	Montenegrin - 2011
Croatian - 2009	Polish - 2009
Czech - 2013	Portuguese - 2009
English - 2013	Russian - 2011
Estonian - 2013	Serbian - 2013
French - 2013	Slovenian - 2013
German - 2013	Spanish - 2013
Greek	Ukrainian - 2013

PA #	Practice Advisory	Date
1000-1	Internal Audit Charter	January 2009
1110-1	Organizational Independence	January 2009
1111-1	Board Interaction	January 2009
1120-1	Individual Objectivity	January 2009
1130-1	Impairment to Independence or Objectivity	January 2009
1130.A1-1	Assessing Operations for Which Internal Auditors Were Previously Responsible	January 2009
1130.A2-1	Internal Audit’s Responsibility for Other (Non-audit) Functions	January 2009
1200-1	Proficiency and Due Professional Care	January 2009
1210-1	Proficiency	January 2009
1210.A1-1	Obtaining External Service Providers to Support or Complement the Internal Audit Activity	January 2009
1220-1	Due Professional Care	January 2009
1230-1	Continuing Professional Development	January 2009
1300-1	Quality Assurance and Improvement Program	January 2009
1310-1	Requirements of the Quality Assurance and Improvement Program	January 2009
1311-1	Internal Assessments	January 2009
1312-1	External Assessments	January 2009
1312-2	External Assessments: Self Assessment with Independent Validation	January 2009
1312-3	Independence of External Assessment Team in the Private Sector	June 2011
1312-4	Independence of the External Assessment Team in the Public Sector	June 2011
1321-1	Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing”	January 2009
2010-1	Linking the Audit Plan to Risk and Exposures	January 2009
2010-2	Using the Risk Management Process in Internal Audit Planning	July 2009
2020-1	Communication and Approval	January 2009
2030-1	Resource Management	January 2009
2040-1	Policies and Procedures	January 2009
2050-1	Coordination	January 2009
2050-2	Assurance Maps	July 2009
2050-3	Relying on the Work of Other Assurance Providers	October 2010
2060-1	Reporting to Senior Management and the Board	May 2010
2110-1	Governance: Definition	April 2010
2110-2	Governance: Relationship With Risk and Control	April 2010
2110-3	Governance: Assessments	April 2010
2120-1	Assessing the Adequacy of Risk Management Processes	January 2009
2120-2	Managing the Risk of the Internal Audit Activity	April 2009
2120-3	Internal Audit Coverage of Risks to Achieving Strategic Objectives	June 2013
2130-1	Assessing the Adequacy of Control Processes	January 2009
2130.A1-1	Information Reliability and Integrity	January 2009
2130.A1-2	Evaluating an Organization’s Privacy Framework	January 2009
2200-1	Engagement Planning	January 2009
2200-2	Using a Top-down, Risk-based Approach to Identify the Controls to be Assessed in an Internal Audit Engagement	April 2010
2210-1	Engagement Objectives	January 2009
2210.A1-1	Risk Assessment in Engagement Planning	January 2009
2230-1	Engagement Resource Allocation	January 2009
2240-1	Engagement Work Program	January 2009
2300-1	Use of Personal Information in Conducting Engagements	May 2010
2320-1	Analytical Procedures	May 2010
2320-2	Root Cause Analysis	December 2011
2320-3	Audit Sampling	May 2013
2320-4	Continuous Assurance	June 2013
2330-1	Documenting Information	January 2009
2330.A1-1	Control of Engagement Records	January 2009
2330.A1-2	Granting Access to Engagement Records	May 2010
2330.A2-1	Retention of Records	January 2009
2340-1	Engagement Supervision	January 2009
2400-1	Legal Considerations in Communicating Results	May 2010
2410-1	Communication Criteria	January 2009
2420-1	Quality of Communications	January 2009
2440.A2-1	Communications Outside the Organization	May 2010
2440-1	Disseminating Results	January 2009
2440-2	Communicating Sensitive Information Within and Outside the Chain of Command	May 2010
2500-1	Monitoring Progress	January 2009
2500.A1-1	Follow-up Process	January 2009