Practice Guides — General（實務指引— 一般）

 

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發布日期	原文	譯文下載
2022-11	NEW! Integrated Approaches to Internal Auditing
2022-05	NEW! Internal Audit and Fraud, 2nd Edition
2021-08	NEW! Auditing Anti-corruption Activities	反貪腐行動稽核作業
2020-05	Developing a Risk-based Internal Audit Plan	制定以風險為基礎的內部稽核計畫
2019-11	Auditing Culture	稽核文化
2019-08	Demonstrating the Core Principles for the Professional Practice of Internal Auditing	展現內部稽核專業實務核心原則
2019-03	Assessing the Risk Management Process	評估風險管理過程
2018-10	Auditing Third-party Risk Management	第三方風險管理之稽核
2018​-02	​​Coordination and Reliance: Developing an Assurance Map	協調及依賴-建置確認性地圖
2017​-10	​Engagement Planning: Assessing Fraud Risks	專案規劃-評估舞弊風險
2017​-08	​Engagement Planning: Establishing Objectives and Scope	專案規劃-設定目的與範圍
​2016-10	Audit Reports: Communicating Assurance Results​	稽核報告-確認性專案結果之溝通
​2016-01	Internal Audit and the Second Line of Defense​	內部稽核與第二道防線
​2015-12	Talent Management​​	才能管理
​2014-08	Business Continuity Management	業務持續管理
​2014-06	Auditing Anti-bribery and Anti-corruption Programs​	反賄賂與反貪腐稽核專案
​2012-07	Auditing Privacy Risks, 2nd Edition (replaces GTAG 5)	稽核隱私風險
2012​-07	​Integrated Auditing	整合性稽核
​2012-07	Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements​	選擇、使用和建置成熟模型：確認性和諮詢專案的工具
2012-07	Assessing Organizational Governance in the Private Sector	評估私部門的機構治理
​2012-07	​Developing the Internal Audit Strategic Plan	發展內部稽核的策略計畫
​2012-06	Evaluating Ethics-related Programs and Activities​	評估與倫理有關之計畫與活動
​2012-03	Coordinating Risk Management and Assurance​	協調風險管理與確認
​2012-03	Quality Assurance and Improvement Program​	品質保證與改善計畫
​2011-12	Reliance by Internal Audit on Other Assurance Providers​	內部稽核對其他確認性服務提供者之依賴
​2011-10	Independence and Objectivity​	獨立性與客觀性
2011-08	Interaction with the Board​	與董事會互動
​2011-04	Auditing the Control Environment	控制環境稽核
​2011-04	Assisting Small Internal Audit Activities in Implementing the International Standards for the Professional Practice of Internal Auditing​	協助小型內部稽核單位履行國際內部稽核執業準則
​2010-12	Measuring Internal Audit Effectiveness and Efficiency​​	衡量內部稽核的效果與效率
2010-12	Assessing the Adequacy of Risk Management Using ISO 31000	應用ISO 31000 評估風險管理的適足性
2010-05	Chief Audit Executives — Appointment, Performance, Evaluation, and Termination​​	內部稽核主管－ 任用、績效評核、及解任
​2010-04	Auditing Executive Compensation and Benefits​​	稽核經營階層薪酬及福利
​2010-02	Evaluating Corporate Social Responsibility/Sustainable Development​​	評估企業社會責任／永續發展
2009-12	Internal Auditing and Fraud	內部稽核與舞弊
​2009-05	Auditing External Business Relationships​	稽核外部企業關係
​2009-04	Formulating and Expressing Internal Audit Opinions​	形成和表示內部稽核意見

Practice Guides — Financial Services（實務指引— 金融服務）

 

發布日期	原文	譯文下載
2022-08	NEW! Auditing Liquidity Risk Management for Banks, 2nd Edition
2022-06	NEW! Auditing Capital Adequacy and Stress Testing for Banks, 2nd Edition
2020-12	NEW! Auditing Market Risk in Financial Institutions
2020-06	​NEW! Auditing Conduct Risk
2020-03	​NEW! Auditing Credit Risk Management
2019-08	​NEW! Foundations of Internal Auditing in Financial Services Firms	金融業者內部稽核的基礎
2018-05	Auditing Capital Adequacy and Stress Testing for Banks	銀行資本適足與壓力測試之稽核
2018-03	Auditing Model Risk Management	稽核模型風險管理
​2017-12	Auditing Liquidity Risk: An Overview​	稽核流動性風險-概述

Practice Guides — Public Sector（實務指引— 公部門）

 

發布日期	原文	譯文下載
2022-08	NEW! Building an Effective Internal Audit Activity in the Public Sector
2021-11	NEW!  Auditing Procurement in the Public Sector	公部門採購之稽核
2019-10	​Unique Aspects of Internal Auditing in the Public Sector	公部門內部稽核之獨特面向
2018-04	Auditing Grants in the Public Sector	公部門補助款之稽核
​2015-02	Creating an Internal Audit Competency Process for the Public Sector​	創建公部門內部稽核專業能力過程
​2014-10	Assessing Organizational Governance in the Public Sector​​	評估公部門機構治理

Practice Guides — GTAG®（實務指引— 全球科技稽核指引）

 

發布日期	原文	譯文下載
2022-06	NEW! Auditing Cyber Incident Response and Recovery
2022-05	NEW! Auditing Cybersecurity Operations: Prevention and Detection
2022-01	NEW! Auditing Mobile Computing
2021-09	NEW! Auditing Business Applications ,2nd edition(Supersedes GTAGs 8 and 14)	業務應用程式之稽核
2021-06	NEW! Auditing Identity and Access Management, 2nd Edition	身分及存取管理之稽核
2020-09	NEW! Assessing Cybersecurity Risk: The Three Lines Model	評估資通安全風險：三道模型
2020-06	IT Essentials for Internal Auditors​	內部稽核人員之資訊科技基礎
2020-02	IT Change Management	資訊變更管理
2018-08	Auditing Insider Threat Programs	稽核內部威脅計畫
2018-01	Auditing IT Governance (Previously GTAG 17)	稽核資訊科技治理
2017-04	​Understanding and Auditing Big Data	大數據之認識與稽核
2016-08	Auditing Smart Devices: An Internal Auditor's Guide to Understanding and Auditing Smart Devices(RETIRED)	稽核-智慧型裝置：內部稽核人員指引-了解與稽核智慧型裝置
2015-03	Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance, 2nd Edition (Previously GTAG 3)	持續性稽核：持續性稽核及監控協同合作以提供持續性的確保
2013-01	Management of IT Auditing, 2nd Edition (Previously GTAG 4)	資訊科技稽核之管理
2012-06	Information Technology Outsourcing, 2nd Edition (Previously GTAG 7)	資訊科技外包
2012-03	Change and Patch Management Controls: Critical for Organizational Success, 2nd Edition (Previously GTAG 2)	變更與修補管理之控制：組織成功的關鍵
2012-03	Information Technology Risk and Controls, 2nd Edition (Previously GTAG 1)	資訊科技風險與控制
2011-08	Data Analysis Technologies (Previously GTAG 16)	資料分析科技
2009-12	Fraud Prevention and Detection in an Automated World (Previously GTAG 13)	自動化環境下的舞弊預防與偵測

Practice Guides — GAIT（實務指引—資訊科技風險評估指引）

 

發布日期	原文	譯文下載
2009-01​	GAIT Methodology​	資訊科技控制評估之指引(GAIT方法)
2009-01​​​	GAIT for IT General Control Deficiency Assessment	資訊科技一般控制缺失評估之方法
2009-01	GAIT for Business and IT Risk	企業及資訊科技風險評估指引

Case Studies of Using GAIT for Business and IT Risk to Scope PCI Compliance
Following the GAIT-R principles and methodology, this paper provides two case studies of applying GAIT-R to PCI compliance.​

Other Supplemental Guidance（其它補充指引）

發布日期	原文	譯文下載
2017-03​	​Model Internal Audit Activity Charter	內部稽核單位規程範本
2016-08	Applying The IIA’s International Professional Practices Framework as a Professional Services Firm	當專業服務機構適用IIA國際專業實務架構

其他國際新知：

發布日期	原文	譯文下載
2020-10​	​ Internal Audit Competency Framework	內部稽核能力架構