Supplemental Guidance

Supplemental Guidance provides detailed guidance for conducting internal audit activities. These include topical areas, sector-specific issues, as well as processes and procedures, tools and techniques, programs, step-by-step approaches, and examples of deliverables.

Supplemental Guidance includes:
  • Practice Guides,
  • Global Technology Audit Guides (GTAGs), and
  • Guides to the Assessment of IT Risks (GAIT).​
Supplemental Guidance is restricted to IIA members only and is available from The IIA website.​