Publications

Standards

• Preface to the Framework and Standards on Internal Audit
• Framework Governing Internal Audits
• Basic Principles of Internal Audit
• 100 Series: Standards on Key Concepts.
  
  
  
  1. Standard on Internal Audit (SIA) 110, Nature of Assurance
  2. Standard on Internal Audit (SIA) 120, Internal Controls
  3. Standard on Internal Audit (SIA) 130, Risk Management
  4. Standard on Internal Audit (SIA) 140, Governance
  5. Standard on Internal Audit (SIA) 150, Compliance with Laws and Regulations
• 200 Series: Standards on Internal Audit Management
  
  
  
  1. Standard on Internal Audit (SIA) 210, Managing the Internal Audit Function
  2. Standard on Internal Audit (SIA) 220, Conducting Overall Internal Audit Planning
  3. Standard on Internal Audit (SIA) 230, Objectives of Internal Audit
  4. Standard on Internal Audit (SIA) 240, Using the Work of an Expert
  5. Standard on Internal Audit (SIA) 250, Communication with Those Charged with Governance
• 300–400 Series: Standards on the Conduct of Audit Assignments
  
  
  
  1. Standard on Internal Audit (SIA) 310, Planning the Internal Audit Assignment
  2. Standard on Internal Audit (SIA) 320, Internal Audit Evidence
  3. Standard on Internal Audit (SIA) 330, Internal Audit Documentation
  4. Standard on Internal Audit (SIA) 350, Review and Supervision of Audit Assignments
  5. Standard on Internal Audit (SIA) 360, Communication with Management
  6. Standard on Internal Audit (SIA) 370, Reporting Results
  7. Standard on Internal Audit (SIA) 390, Monitoring and Reporting of Prior Audit Issues
• 500 Series: Standards on Specialised Areas
  
  
  
  1. Standard on Internal Audit (SIA) 520, Internal Auditing in an Information Technology Environment
  2. Standard on Internal Audit (SIA) 530, Third Party Service Provider
• Standards issued up to July 1, 2013
  
  
  
  1. Standard on Internal Audit (SIA) 5, Sampling
  2. Standard on Internal Audit (SIA) 6, Analytical Procedures
  3. Standard on Internal Audit (SIA) 7, Quality Assurance in Internal Audit
  4. Standard on Internal Audit (SIA) 11, Consideration of Fraud in an Internal Audit
  5. Standard on Internal Audit (SIA) 18, Related Parties

Compendium of Standards on Internal Audit

• Compendium of Standards on Internal Audit
  

• Technical Guide on Internal Audit of IT Software Industry
• Technical Guide on Risk-based Internal Audit in Banks
• Technical Guide on Internal Audit of Pharmaceutical Industry
• Technical Guide on Internal Audit of Coal Industry
• Technical Guide on Internal Audit of Textile Industry
• Technical Guide on Auditing Waste Management
• Technical Guide on Internal Audit of Not-for-Profit Organisations (NPOs)
• Technical Guide on Internal Audit of Retail Industry
• Technical Guide on Internal Audit of Educational Institutions
• Technical Guide on Internal Audit of Mutual Fund
• Publications withdrawn and to be Re-issued
  

• Internal Audit Checklist
• Study on Co-ordination of Internal Auditor with Functional Heads
• Manual on Concurrent Audit of Banks
• Study on Investigatiive Audits
• Publications withdrawn and to be Re-issued

• Knowledge Booklet I – Enhancing Governance through Internal Audit
• Knowledge Booklet II – A New Era in Internal Audit-Companies Act, 2013</a
• Knowledge Booklet III Audit Committee- Monitoring Effectiveness of Internal Audit
• Knowledge Booklet IV: Quality Internal Audit Reports