About the Manual

Incorporated into Your Internal Audit Manual (IAM), in outline format are the key requirements of the profession as reflected in authoritative literature. (*)

To preview some of the details available, go to the Content section of the "Manual." When prompted for your User ID and Password, log in as guest (in both places).

Your IAM is intended to:

Provide you with quick and easy access to the requirements of the profession when conducting internal audits;

Enable you to compare and/or supplement your existing manual and practices for completeness, etc.

• Information included is comprehensive, but presented in outline/checklist format to facilitate quick referencing and ease in understanding the issues.

• The categories/sections of Your IAM are designed to incorporate the key issues relevant to a particular audit emphasis.  For example, the planning phase of the audit; the fieldwork; quality assurance; training; etc.

• Key Issues section – lists the most significant issues for the area discussed.

• Checklist section – action items pertinent to the key issues are noted.

• Reference section at the end of each category notes the particular authoritative sources that should be referenced to gain a full understanding of the professional expectations.

• Also, included are "Other Resources" (links to relevant web sites, PowerPoint presentations, etc.) to supplement the information presented.

  Dan Swanson regularly contributes valuable resource information for these sections for your benefit. You may want to consider signing up for his two email services: CCC emails focus primarily on Governance, Risk Management, and Internal Audit issues; SEC emails principally address IT Audit and IT Security.

The Institute of Internal Auditors (IIA)

The IIA is generally recognized as the voice of the professional internal auditor ... the Internal Auditing "Standards" setter ... the global guidance leader ... etc. Hopefully, YourIAM can provide you with a means of further "leveraging" upon the value of your profession as clearly demonstrated by The International Standards for the Practice of Internal Auditing. You are encouraged to purchase the "Standards" from the IIA to supplement this on-line resource.

Acknowledgement:  products and/or services referenced are not necessarily endorsed by Audit Services and may have been subject to a promotional fee.

(*) Authoritative literature referenced includes (1) The International Standards for the Practice of Internal Auditing (including the Practice Advisories), and (2) the Code of Ethics for the internal audit profession.  It is recommended that Your IAM be supplemented with the "Standards" which can be purchased from the Institute of Internal Auditors (www.theiia.org).