Discription

Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as: Tools and techniques, Programs Step-by-step approaches Examples of deliverables Practice Guides are part of The IIA's International Professional Practices Framework. As part of the Recommended category of guidance, compliance is not mandatory, but it is strongly recommended and the guidance is endorsed by The IIA through formal review and approval process. The chief audit executive (CAE) should consider an integrated audit approach as part of the overall methodology used by the internal audit activity. The objective is to achieve a more effective and efficient audit engagement. Current IPPF guidance provides a solid foundation for this approach. This guide, Integrated Auditing, discusses areas that enhance the audit engagement by providing guidance on areas that may differ between a prior traditional and current integrated audit approach.