Page 56 - ITGC_Audit Guides

Appendix A. Relevant IIA Standards and

Guidance

The following resources were referenced throughout this practice guide. For more information
about applying The IIA’s 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 1100 – Independence and Objectivity
Standard 1200 – Proficiency and Due Professional Care
Standard 1210 – Proficiency

Standard 2230 – Engagement Resource Allocation
Standard 2340 – Engagement Supervision
Guidance
GTAG “Auditing Application Controls,” 2009.
GTAG “Auditing IT Governance,” 2018.
GTAG “Data Analysis Technologies,” 2011.

GTAG “IT Change Management: Critical for Organizational Success, 3rd edition,” 2020.
GTAG “Information Technology Risk and Controls, 2nd Edition,” 2012.

48 — theiia.org