Page 187 - ITGC_Audit Guides

Appendix A. Relevant IIA Standards and

Guidance

The following IIA resources were referenced throughout this practice guide. For more information about
applying the International Standards for the Professional Practice of Internal Auditing, please refer to The
IIA’s Implementation Guides.

Code of Ethics
Principle 1: Integrity
Principle 2: Objectivity
Principle 3: Confidentiality

Principle 4: Competency
Standards
Standard 1200 – Proficiency and Due Professional Care
Standard 1210 – Proficiency

Standard 1220 – Due Professional Care
Standard 2110 – Governance
Standard 2120 – Risk Management
Standard 2130 – Control

Standard 2220 – Engagement Scope
Guidance and Other Resources
GTAG “Assessing Cybersecurity Risk – The Three Lines Model,” 2020
GTAG “Auditing Business Applications," 2021
GTAG “Auditing Identity and Access Management," 2021
GTAG “Auditing Insider Threat Programs," 2018

GTAG “Auditing IT Governance," 2018
GTAG “Auditing Mobile Computing,” 2022
GTAG “Information Technology Outsourcing," 2012
GTAG “IT Change Management: Critical for Organizational Success, 3 Edition,” 2020
rd
GTAG “IT Essentials for Internal Auditors," 2020
The Institute of Internal Auditors The IIA’s Three Lines Model: An Update of the Three Lines of Defense

19 — theiia.org