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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 4 – Competency

Standards
Standard 1210 – Proficiency
Standard 2110 – Governance
Standard 2120 – Risk Management
Standard 2130 – Control

Standard 2200 – Engagement Planning
Standard 2201 – Planning Considerations
Standard 2210 – Engagement Objectives

Standard 2220 – Engagement Scope
Standard 2230 – Engagement Resource Allocation
Standard 2310 – Identifying Information
Standard 2330 – Documenting Information
Standard 2340 – Engagement Supervision

Standard 2400 – Communicating Results
Standard 2440 – Disseminating Results

Guidance
Practice Guide: Auditing Third-party Risk Management, 2018
GTAG: Information Technology Risk and Controls, 2nd Edition, 2010

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