The IIA has published a new Global Practice Guide (GPG), Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards, which provides practical guidance to help small internal audit functions apply the Standards effectively and proportionately.
The guide addresses topics including independence, limited resources, risk-based audit planning, quality assurance, governance, and communication with stakeholders and the board. It aims to help small internal audit functions apply the Standards in a scalable and proportionate way and demonstrate conformance without unnecessary administrative burden.
Four practical tools have also been published to support the guide, including the Standards Conformance Self-Assessment Tool and the Internal Audit Charter Review Checklist.
The updated guide replaces Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing, originally published in 2011.
➡️ The materials mentioned above are available for download after logging in to the Member Area. You can find them under “Tarkastus ja Valvonta” in the top navigation, under Sisäisen tarkastuksen prosessi.
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