Implementation Guidance

Implementation Guides assist internal auditors in applying the Standards. They collectively address internal auditing's approach, methodologies, and consideration, but do not detail processes or procedures.  An implementation guide refers to a single standard.

Implementation Guides are free to IIA members. Please note that you will require your IIA Global username and password to access the documents below.

• IG1000 -  Purpose, Authority, and Responsibility
• IG1010 -  Recognising Mandatory Guidance in the Internal Audit Charter
• IG1100 -  Independence and Objectivity
• IG1111 -  Organisational Independence
• IG1112 -  Chief Audit Executive Roles Beyond Internal Auditing
• IG1120 -  Individual Objectivity
• IG1130 -  Impairment to Independence or Objectivity​
• IG1200 -  Proficiency and Due Professional Care
• IG1210 -  Proficiency
• IG1220 -  Due Professional Care
• IG1230 -  Continuing Professional Development
• IG1300 -  Quality Assurance and Improvement Program​
• IG1310 -  Requirements of the Quality Assurance and Improvement Program
• IG1311 -  Internal Assessments
• IG1312 -  External Assessments
• IG1320 -  Reporting on the Quality Assurance and Improvement Program
• IG1321 -  Use of "Conforms with the International Standards for the Professional Practice of Internal Auditing"​
• IG1322 -  Disclosure of Nonconformance
• IG2000 -  Managing the Internal Audit Activity
• IG2010 -  Planning
• IG2020 -  Communication and Approval
• IG2030 -  Resource Management
• IG2040 -  Policies and Procedures
• IG2050 -  Coordination and Reliance
• IG2060 -  Reporting to Senior Management and the Board
• IG2070 -  External Service Provider and Organizational Responsibility for Internal Auditing​
• IG2100 -  Nature of Work
• IG2110 -  Governance
• IG2120 -  Risk Management
• IG2130 -  Control
• IG2200 -  Engagement Planning
• IG2230 -  Engagement Resource Allocation
• IG2240 -  Engagement Work Program
• IG2300 -  Performing the Engagement
• IG2310 -  Identifying Information
• IG2320 -  Analysis and Evaluation
• IG2330 -  Documenting Information
• IG2340 -  Engagement Supervision
• IG2400 -  Communicating Results
• IG2410 -  Criteria for Communicating
• IG2420 -  Quality of Communications
• IG2421 -  Errors and Omissions
• IG2430 -  Use of "Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing"
• IG2431 -  Engagement Disclosure of Nonconformance
• IG2440 -  Disseminating Results
• IG2450 - ​ Overall Opinion​
• IG2500 -  Monitoring Progress
• IG2600 -  Communicating the Acceptance of Risks