Transcription of Auditing IT Governance - IIA
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Auditing IT Governance - IIA
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. Practice Guides Practice Guides are a type of Supplemental Guidance that provide detailed step-by-step approaches, featuring processes, procedures, tools, and programs, as well as examples of deliverables. Practice Guides are intended to support internal auditors. Practice guides are also available to support: Financial Services.
www.theiia.org Auditing IT Governance 5 Introduction The highest level of governance is organizational governance, which is defined by the International Standards for the Professional Practice of Internal Auditing as “the combination of processes and structures implemented by the board to inform, direct, manage, and monitor the activities of the
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