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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.

Standards
Standard 1210 – Proficiency

Standard 2010 – Planning
Standard 2050 – Coordination and Reliance
Standard 2100 – Nature of Work
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 2240 – Engagement Work Program

Guidance
Practice Guide “Coordination and Reliance: Developing an Assurance Map,” 2018.
Practice Guide “Engagement Planning: Assessing Fraud Risk,” 2017.
Practice Guide “Engagement Planning: Establishing Objectives and Scope,” 2017.

GTAG “Assessing Cybersecurity Risks: Roles of the Three Lines of Defense,” 2016.
GTAG “Auditing IT Governance,” 2018.

www.theiia.org Auditing Insider Threat Programs 31