GUAS COMPLEMENTARIAS

C A P T U L O V I
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Todos los documentos listados a continuacin y emitidos hasta la fecha, as como futuros
desarrollos pueden encontrarse para su descarga electrnica en el rea Standards &
Guidance de la pgina web del Instituto Global: www.globaliia.org.

Adems, algunos de ellos pueden conseguirse en su versin impresa traducida al espaol

a travs de la pgina web del Instituto de Auditores Internos de Espaa, en el rea de
publicaciones.

Guas para la prctica

Las guas para la prctica emitidas hasta la fecha son las siguientes:

- Assessing Organizational Governance in the Private Sector.

- Assessing the Adequacy of Risk Management Using ISO 31000.

- Assisting Small Internal Audit Activities in Implementing the International Standards

for the Professional Practice of Internal Auditing.

- Audit Reports: Communicating Assurance Results.

- Auditing Anti-bribery and Anti-corruption Programs.

- Auditing Executive Compensation and Benefits .

- Auditing External Business Relationships.

- Auditing Privacy Risks, 2nd Edition (replaces GTAG 5).

- Auditing the Control Environment.

- Business Continuity Management.

- Chief Audit Executives Appointment, Performance, Evaluation, and Termination.

- Coordinating Risk Management and Assurance.

- Developing the Internal Audit Strategic Plan.

- Evaluating Corporate Social Responsibility/Sustainable Development.

Marco Internacional para la Prctica Profesional de la Auditora Interna Enero 2017

256 GUAS COMPLEMENTARIAS

- Evaluating Ethics-related Programs and Activities.

- Formulating and Expressing Internal Audit Opinions.

- Independence and Objectivity.

- Integrated Auditing.

- Interaction with the Board.

- Internal Audit and the Second Line of Defense.

- Internal Auditing and Fraud.

- Measuring Internal Audit Effectiveness and Efficiency.

- Quality Assurance and Improvement Program.

- Reliance by Internal Audit on Other Assurance Providers.

- Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting
Engagements.

- Talent Management.

Guas del Sector Pblico

- Assessing Organizational Governance in the Public Sector.

- Creating an Internal Audit Competency Process for the Public Sector.

Guas globales de Auditora Interna de tecnologas de la informacin (GTAG)

- Assessing Cybersecurity Risk: Roles of the Three Lines of Defense.

- Auditing Application Controls (Previously GTAG 8).

- Auditing IT Governance (Previously GTAG 17).

- Auditing IT Projects (Previously GTAG 12).

 GUAS COMPLEMENTARIAS 257

- Auditing Smart Devices: An Internal Auditor's Guide to Understanding and Auditing

Smart Devices.
- Auditing User-developed Applications (Previously GTAG 14).
- Business Continuity Management (Previously GTAG 10).
- Change and Patch Management Controls: Critical for Organizational Success, 2nd
Edition (Previously GTAG 2).
- Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide
Continuous Assurance, 2nd Edition (Previously GTAG 3).
- Data Analysis Technologies (Previously GTAG 16).
- Developing the IT Audit Plan (Previously GTAG 11).
- Fraud Prevention and Detection in an Automated World (Previously GTAG 13).
- Identity and Access Management (Previously GTAG 9).
- Information Security Governance (Previously GTAG 15).
- Information Technology Outsourcing, 2nd Edition (Previously GTAG 7).
- Information Technology Risk and Controls, 2nd Edition (Previously GTAG 1).
- Management of IT Auditing, 2nd Edition (Previously GTAG 4).

Guas para la evaluacin del riesgo de TI (GAIT)

- GAIT Methodology.
- GAIT for IT General Control Deficiency Assessment.
- GAIT for Business and IT Risk.

Otras Guas Prcticas

- Applying The IIAs International Professional Practices Framework as a Professional
Services Firm.

Marco Internacional para la Prctica Profesional de la Auditora Interna Enero 2017