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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