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 實務指引 ─ 一般 

Practice Guides — General

 

發布日期	原文	譯文下載
2021/08	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	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

 

 實務指引 — 金融服務 

Practice Guides — Financial Services

 

發布日期	原文	譯文下載
2022/08	Auditing Liquidity Risk Management for Banks, 2nd Edition	稽核銀行流動性風險管理（第二版）
2022/06	Auditing Capital Adequacy and Stress Testing for Banks, 2nd Edition	稽核銀行業之資本適足及壓力測試（第二版）
2019/08	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

 

 實務指引 — 公部門 

 Practice Guides — Public Sector

 

發布日期	原文	譯文下載
2022/08	Building an Effective Internal Audit Activity in the Public Sector	在公部門中建置一個有效的內部稽核單位
2021/11	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

 

 實務指引 — 全球科技稽核指引 

Practice Guides — GTAG®

 

發布日期	原文	譯文下載
2025/06	Auditing Cyber Incident Response and Recovery	稽核資安事件回應與復原
2024/01	Auditing Network and Communications Management	網路與資通管理之稽核
2022/05	Auditing Cybersecurity Operations: Prevention and Detection	稽核資通安全營運：預防與偵測
2022/01	Auditing Mobile Computing
2021/09	Auditing Business Applications, 2nd edition (Supersedes GTAGs 8 and 14)	業務應用程式之稽核
2021/06	Auditing Identity and Access Management, 2nd Edition	身分及存取管理之稽核
2020/09	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

 

 實務指引 — 資訊科技風險評估指引 

Practice Guides — GAIT

 

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.​

 

 

 其它補充指引 

Other Supplemental Guidance

發布日期	原文	譯文下載
2025/01	Model Internal Audit Charter Tool and User's Guide	內部稽核規程範本 內部稽核規程範本自訂指南
2025/01	Model Internal Audit Charter Tool and User's Guide for Public Sector	公部門內部稽核規程範本 公部門內部稽核規程範本自訂指南
2025/01	Moving Internal Audit Deeper Into the Digital Age: Part 2	驅使內部稽核深入邁向數位時代：第二部分
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
2025/06	Internal Auditing Competency Framework (supersedes the Competency Framework last updated in 2022)	內部稽核專業能力架構 內部稽核專業能力架構 ™ 實務指引  附錄C 範本 內部稽核專業能力架構™ 實務指引 ─ 附錄C 範本
2020/10	Internal Audit Competency Framework	內部稽核能力架構