Transcription of Auditing IT Governance - IIA
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Auditing IT Governance About Supplemental Guidance Supplemental Guidance is part of The IIA's International Professional Practices Framework (IPPF ). and provides additional recommended, nonmandatory guidance for conducting internal audit activities. While supporting the International Standards for the Professional Practice of Internal Auditing , Supplemental Guidance is intended to address topical areas, as well as sector-specific issues, in greater procedural detail than the Standards or Implementation Guides. Supplemental Guidance is endorsed by The IIA through formal review and approval processes.
supplement this guidance. Frameworks such as ITIL®, COBIT®, ISO/IEC 38500, King III, and King IV reports cover in more detail the processes and mechanisms needed to develop, implement, evaluate, and improve an IT governance program. This guide is focused on the processes and mechanisms that
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