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Practice Guides

Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as tools and techniques, programs, and step-by-step approaches, as well as examples of deliverables.

Practice Guides are available as a Member only resource or alternatively can be purchased as part of the International Professional Practices Framework (IPPF) from the Australian Bookstore. 

Practice Guides

Global Technology Audit Guide (GTAG®) 01: Information Technology Controls ( , 2 MB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide provides information on available frameworks for assessing IT controls and describes how to establish the right framework for an organisation.

Global Technology Audit Guide (GTAG®) 02: Change and Patch Management Controls: Critical for organisational Success ( , 803 KB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
Like information security, management of IT changes is a fundamental process that can cause damage to the entire enterprise and easily disrupt operations if it is not performed well. The objective of this global audit technology guide is to convey how effective and efficient IT change and patch management contribute to organisational success.

Global Technology Audit Guide (GTAG®) 03: Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment ( , 1 MB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
Continuous auditing changes the audit paradigm from periodic reviews of a sample of transactions to ongoing audit testing of 100 percent of transactions. This global technology audit guide focuses on assisting CAEs with identifying what must be done to make effective use of technology in support of continuous auditing and highlights areas that require further attention.

Global Technology Audit Guide (GTAG®) 04: Management of IT Auditing ( , 336 KB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
IT is changing the nature of the internal audit function. As new risks emerge, new audit procedures are required to manage these risks adequately. This global technoglogy audit guide aims to help CAEs plan and manage the IT audit function more effectively and efficiently and covers area such as evaluating IT-related risks, defining the IT audit universe, executing IT audits, and managing the IT audit function.

Global Technology Audit Guide (GTAG®) 05: Managing and Auditing Privacy Risks ( , 1 MB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide is intended to provide the CAE, internal auditors, and management with insight into privacy risks that the organisation should address when it collects, uses, retains, or discloses personal information. This guide provides an overview of key privacy frameworks to help readers understand the basic concepts and find the right sources for more guidance regarding expectations and what works well in a variety of environments. It also covers how internal auditors complete privacy assessments.

Global Technology Audit Guide (GTAG®) 06: Managing and Auditing IT Vulnerabilities ( , 631 KB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide aims to help CAEs pose the correct questions to their IT security staff when assessing the effectiveness of their vulnerability management processes. The guide recommends specific management practices to help an organisation achieve and sustain higher levels of effectiveness and efficiency and illustrates the differences between high- and low-performing vulnerability management efforts.

Global Technology Audit Guide (GTAG®) 07: Information Technology Outsourcing ( , 910 KB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide provides the CAE, internal auditors, and management with the information on the types of IT outsourcing activities, the IT outsourcing lifecycle, and how outsourcing activities should be managed by implementing well defined plans that are supported by a companywide risk, control, compliance, and governance framework.

Global Technology Audit Guide (GTAG®) 08: Auditing Application Controls ( , 2 MB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide provides CAEs with information about application controls and their benefits, application control review scoping and approaches, and other considerations. The guide also includes a list of common application controls and a sample audit plan.

Global Technology Audit Guide (GTAG®) 09: Identity and Access Management ( , 1 MB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide aims to provide insight into what identity and access management (IAM) means to an organisation and to suggest internal audit areas for investigation. It can assist CAEs and other internal auditors to understand, analyze, and monitor their organisation's IAM processes. A checklist for IAM review is also included in this guide.

Global Technology Audit Guide (GTAG®) 10: Business Continuity Management ( , 2 MB )
31-Dec-08 | GTAG | IIA Global | Access: All Members
This global technology audit guide focuses on how business continuity management (BCM), as a program or framework, is designed to enable business leaders to manage the level of risk the organisation could potentially encounter if a natural or man-made disruptive event that affects the extended operability of the organisation were to occur.The guide includes disaster recovery planning (DRP) for continuity of critical information technology infrastructure and business application systems, because many business functions are predominately automated. This will help the CAE establish the basis for exercising an effective assessment and reporting key information to stakeholders.

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