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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.

Implementation Guides/Practice Advisories are free to IIA members.

Non-members may obtain Implementation Guides/Practice Advisories by purchasing them in full from the IIA Bookstore.

Downloads and Links

NOTE: Over the next 12–18 months, Implementation Guides will be developed to replace the existing Practice Advisories.

​Ref # Implementation Guide/Practice Advisory​ ​Date
​IG1000 ​​Purpose, Authority, and Responsibility
(Supersedes: PA1000-1 Internal Audit Charter)
July 2015​
​IG1010 NEW! Recognition of the Definition of Internal Auditing, the Code of Ethics, and the Standards in the Internal Audit Charter July 2016​
​IG1100 NEW! ​Independence and Objectivity August 2016​
IG1110 NEW! Organizational Independence​
(Supersedes: PA1110-1 – Organizational Independence)
August 2016
IG1111 NEW! Direct Interaction with the Board​​
(Supersedes: PA1111-1 – Board Interaction)
August 2016
IG1120 NEW! Individual Objectivity​
(Supersedes: PA1120-1 – Individual Objectivity)
August 2016
IG1130 NEW! Impairment to Independence or Objectivity
(Supersedes: PA1130-1 – Independence or Objectivity)
August 2016
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​ May 2015​​
1311-1​ Internal Assessments May 2015​​
1312-1​ External Assessments​ May 2015​​
1312-2​ External Assessments: Self Assessment with Independent Validation​ May 2015​​
1312-3​ Independence of External Assessment Team in the Private Sector​ May 2015​​
1312-4​ Independence of the External Assessment Team in the Public Sector​ May 2015​​
​1320-1 Reporting Results of the Quality Assurance and Improvement Program May 2015​
1321-1​ Use of “Conforms with the International Standards for the Professional Practice of Internal Auditing” May 2015​​
​1322-1 Disclosure of Nonconformance with the International Standards for the Professional Practice of Internal Auditing (Standards) May 2015​
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​
IG2110 Governance​
PA2110-1 Governance: Definition
PA2110-2 Governance: Relationship with Risk and Control
PA2110-3 Governance: Assessments
July 2015
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​
​IG2500 NEW! Monitoring Progress
(Supersedes: PA2500-Monitoring Progress)
July 2016​
2500.A1-1​ Follow-up Process ​ January 2009
​IG2600 NEW! Communicating the Acceptance of Risks July 2016​

Implementation Guides/Practice Advisories (in full)
French - 2015
Germany, Austria, Switzerland Joint Translation - 2015
Russian - 2015
Serbian - 2015
Slovenian - 2015
​Turkish - 2015

Practice Advisories (in full)
Arabic - 2011 Macedonian - 2010
Bosnian - 2009 Montenegrin - 2011
Chinese (Traditional) - 2009 Polish - 2009
Croatian - 2009 Portuguese - 2009
Czech - 2013 Spanish - 2013
English - 2015 Ukrainian - 2013
Estonian - 2013
Greek - 2012
Japanese - 2011

New IPPF Resources
Educate staff, colleagues, and stakeholders on these changes by utilizing these tools:

The 2013 Red Book is still a useful and binding reference source as a majority of the content has not changed and remains valid. The IIA Bookstore is exploring an online tool with searchable, on-demand access to all IPPF content. Learn more in the FAQs.