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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