Global Practice Guide - Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards

Small internal audit functions often operate under significant constraints, including limited resources, restricted access to specialized expertise, and the need to maintain independence while working closely with management.

This Global Practice Guide provides practical, scalable approaches to help these functions implement the Standards effectively and efficiently. It suggests concentrating auditing efforts on the organization’s most significant risks, strengthening independence, quality, and credibility, delivering meaningful value despite resource limitations, and demonstrating conformance through outcomes and evidence rather than extensive documentation requirements.

This edition replaces the original version published in 2011.

Read more and download the Guidance here: Assisting Small Internal Audit Functions in Implementing the Global Internal Audit Standards