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ISBN: 978-0-89413-639-9
01/09 First Printing
Table of
Contents
What’s New.................................................................................................................................iii
Acknowledgments......................................................................................................................vi
Preface....................................................................................................................................... xv
Performance Standards
2000 – Managing the Internal Audit Activity................................................................... 25
2010 – Planning.................................................................................................................. 25
2020 – Communication and Approval................................................................................ 26
2030 – Resource Management............................................................................................ 26
2040 – Policies and Procedures.......................................................................................... 26
2050 – Coordination............................................................................................................ 27
2060 – Reporting to Senior Management and the Board.................................................. 27
2100 – Nature of Work........................................................................................................ 27
2110 – Governance.............................................................................................................. 27
2120 – Risk Management................................................................................................... 28
2130 – Control..................................................................................................................... 30
2200 – Engagement Planning............................................................................................ 31
2201 – Planning Considerations........................................................................................ 31
2210 – Engagement Objectives.......................................................................................... 31
2220 – Engagement Scope.................................................................................................. 32
Glossary................................................................................................................................ 40
Practice Advisories
Attribute Standards
PA 1000-1 Internal Audit Charter............................................................................... 45
PA 1110-1 Organizational Independence..................................................................... 47
PA 1111-1 Board Interaction........................................................................................ 49
PA 1120-1 Individual Objectivity................................................................................. 51
PA 1130-1 Impairment to Independence or Objectivity.............................................. 53
Table of Contents ix
Table of
Contents
PA 1130.A1-1 Assessing Operations for Which Internal Auditors Were
Previously Responsible............................................................................... 55
PA 1130.A2-1 Internal Audit’s Responsibility for Other (Non-audit) Functions............ 57
PA 1200-1 Proficiency and Due Professional Care...................................................... 61
PA 1210-1 Proficiency................................................................................................... 63
PA 1210.A1-1 Obtaining External Service Providers to Support or Complement
the Internal Audit Activity......................................................................... 65
PA 1220-1 Due Professional Care................................................................................. 71
PA 1230-1 Continuing Professional Development....................................................... 73
PA 1300-1 Quality Assurance and Improvement Program......................................... 75
PA 1310-1 Requirements of the Quality Assurance and
Improvement Program................................................................................ 77
PA 1311-1 Internal Assessments.................................................................................. 79
PA 1312-1 External Assessments................................................................................. 81
PA 1312-2 External Assessments: Self-assessment With Independent
Validation..................................................................................................... 87
PA 1321-1 Use of “Conforms with the International Standards for the
Professional Practice of Internal Auditing”................................................ 91
Performance Standards
PA 2010-1 Linking the Audit Plan to Risk and Exporsures....................................... 93
PA 2020-1 Communication and Approval.................................................................... 95
PA 2030-1 Resource Management................................................................................ 97
PA 2040-1 Policies and Procedures.............................................................................. 99
PA 2050-1 Coordination.............................................................................................. 101
PA 2060-1 Reporting to Senior Management and the Board.................................... 105
PA 2120-1 Assessing the Adequacy of Risk Management Processes....................... 107
Table of Contents xi
Table of
Contents
CD-ROM Table of Contents
Practice Advisories
Practice Guides
Global Technology Audit Guides (GTAG®)
GTAG 1 – Information Technology Controls