Ülemaailmsed juhised toetavad standardeid, pakkudes siseauditi teenuste osutamiseks mittekohustuslikku teavet, nõu ja parimaid praktikaid.

Juhiseid antakse välja erinevatel valdkonnaga seotud teemadel, näiteks:

• kindlustandvad- ja nõuandvad tööd;
• töö planeerimine, läbiviimine ja aruandlus;
• finantsteenused;
• siseauditi funktsiooni strateegia ja juhtimine;
• avalik sektor;
• jätkusuutlikkus.

Eraldi antakse välja ülemaailmseid tehnoloogia auditeerimise juhiseid (GTAG®), mille eesmärk on jagada teadmisi organisatsiooni IT ja infoturbe riskide ning kontrollidega seotud kindlust- või nõuandvate teenuste osutamiseks.

GTAG-dega saate tutvuda IIA lehel.

Hiljuti väljaantud IIA materjalid:

IIA Audit Tool: Performance Measurement 

Global Practice Guide, Financial Services: Auditing Capital Adequacy and Stress Testing for Banks, 3rd Edition

IIA Audit Tool: How to Implement the Global Internal Audit Standards in the Public Sector

Global Practice Guide: Coordination and Reliance: Working with Other Assurance Providers

IIA Audit Tool: Enterprise  and Business Process Risks

IIA Audit Tool: Assessing Sustainability Readiness (ESG)

Global Practice Guide: Internal Auditing Competency Framework

Global Practice Guide: Developing a Risk-Based Internal Audit Plan, 2nd Edition

Global Practice Guide: Auditing Model Risk Management, 2nd Edition

IIA Audit Tool: Assessing Model Risk Management

Topical Requirement Application Guidance

Global Practice Guide: Communicating Final Engagement Results (formerly known as Audit Reports: Communicating Assurance Engagement Results) with two tools.

Global Practice Guide: Developing an Internal Audit Strategy (with 3 tools)

IIA Audit Tool: Internal Audit Function's Strategic Plan

Global Practice Guide: Communicating the Results of Internal Audit Services (formerly known as Formulating and Expressing Internal Audit Opinions)

Global Practice Guide: Auditing Procurement in the Public Sector, 2nd Edition

2026. aastal oodatavad IIA materjalid:

Global Practice Guide: Data Analytics Skills for Internal Auditors 
Global Practice Guide: Engagement Planning: Establishing Objectives and Scope, 2nd Edition
Global Practice Guide: Auditing Privacy and Data Protection Risks, 3rd Edition
Global Practice Guide: Evaluating the Effectiveness of Ethics Programs, 2nd Edition
Statement of Position: Internal Audit Function's Role in Enterprise Risk Management
Statement of Position: Three Lines Model
Global Practice Guide: Assessing the Maturity of the Internal Audit Function
Global Practice Guide: Introduction to Auditing Fintech (name TBD)
Statement of Position: Internal Audit's Role in Corporate Governance
Global Practice Guide: Assisting Small Internal Audit Functions with Implementing the Standards
Global Practice Guide: Interaction with the Board, 2nd Edition
IIA Audit Tool: IT Essentials companion
Statement of Position: Fraud and the Internal Audit Function
Global Practice Guide: Introduction to Cryptocurrency Auditing
Global Practice Guide: Engagement Planning: Assessing Fraud Risks
Global Practice Guide: Internal Audit Capability Model (Public Sector
 

Kõige värskemad juhised leiab IIA lehelt SIIN, kuid avaldame neid jooksvalt ka ESAÜ kodulehel IIA uudiste rubriigis.