IPPF Interaktivní přehled

Mezinárodní rámec profesní praxe interního auditu

Nová podoba Mezinárodního rámce profesní praxe interního auditu byla oficiálně oznámena 6. července 2015 na Mezinárodní konferenci Mezinárodního institutu interních auditorů ve Vancouveru.

Doporučené a závazné směrnice IPPF

  • Prováděcí směrnice

    Prováděcí směrnice nahradí všechny stávající Doporučení pro praxi, budou připravovány v období let 2015–2016.
    Český institut interních auditorů zajistí český překlad a bude průběžně vydávat nové Prováděcí směrnice v pravidelné příloze časopisu Interní auditor.

    • IG 1000: Účel, pravomoci a odpovědnosti
    • IG 1010: Přijetí Definice interního auditu, Etického kodexu a Standardů
    • IG 2110: Řízení a správa společnosti
    • IG 2500: Monitorování

    • IG 2600: Předávání informace týkající se přijetí rizika
    • Doporučení pro praxi
      • 1000-1-CZ
      • 1110-1-CZ
      • 1111-1-CZ
      • 1120-1-CZ
      • 1130-1-CZ
      • 1130A1-1-CZ
      • 1210-1-CZ
      • 1130A2-1-CZ
      • 1200-1-CZ
      • 1210A1-1-CZ
      • 1220-1-CZ
      • 1230-1-CZ
      • 1300-1-CZ
      • 1310-1-CZ
      • 1311-1-CZ
      • 1312-1-CZ
      • 1312-2-CZ
      • 1312-3-CZ
      • 1312-4-CZ
      • 1320-1-CZ
      • 1321-1-CZ
      • 1322-1-CZ
      • 2010-1-CZ
      • 2010-2-CZ
      • 2020-1-CZ
      • 2030-1-CZ
      • 2040-1-CZ
      • 2050-1-CZ
      • 2050-2-CZ
      • 2050-3-CZ
      • 2060-1-CZ
      • 2110-1-CZ
      • 2110-2-CZ
      • 2110-3-CZ
      • 2120-1-CZ
      • 2120-2-CZ
      • 2120-3-CZ
      • 2130-1-CZ
      • 2130A1-1-CZ
      • 2130A1-2-CZ
      • 2200-1-CZ
      • 2200-2-CZ
      • 2210-1-CZ
      • 2210A1-1-CZ
      • 2230-1-CZ
      • 2240-1-CZ
      • 2300-1-CZ
      • 2320-1-CZ
      • 2320-2-CZ
      • 2320-3-CZ
      • 2320-4-CZ
      • 2330-1-CZ
      • 2330A1-1-CZ
      • 2330A1-2-CZ
      • 2330A2-1-CZ
      • 2340-1-CZ
      • 2400-1-CZ
      • 2410-1-CZ
      • 2420-1-CZ
      • 2440-1-CZ
      • 2440-2-CZ
      • 2500-1-CZ
      • 2440A2-1-CZ
      • 2500A1-1-CZ
  • Doplňkové směrnice
    • Obecné praktické pomůcky
      • Formulating and Expressing Internal Audit Opinions
      • Auditing External Business Relationships
      • Internal Auditing and Fraud
      • Evaluating Corporate Social Responsibility/Sustainable Development
      • Auditing Executive Compensation and Benefits
      • CAEs – Appointment, Performance Evaluation and Termination
      • Assessing the Adequacy of Risk Management
      • Measuring Internal Audit Effectiveness and Efficiency
      • Assisting Small Internal Audit Activities In Implementing the International Standards for the Professional Practice of Internal Auditing
      • Auditing the Control Environment
      • Interaction with the Board
      • Independence and Objectivity
      • Reliance by Internal Audit on Other Assurance Providers
      • Coordinating Risk Management and Assurance
      • Quality Assurance and Improvement Program
      • Evaluating Ethics-related Programs and Activities
      • Integrated Auditing
      • Auditing Privacy Risks, 2nd Edition, (replaces GTAG 5)
      • Developing the Internal Audit Strategic Plan
      • Assessing Organizational Governance in the Private Sector
      • Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements
      • Auditing anti-bribery and anti-corruption programs
      • Business Continuity Management
      • Talent Management
      • Internal Audit and the Second Line of Defense
      • Audit Reports
    • Praktické pomůcky pro veřejný Sector
      • Assesing Organizational Governance in the Public Sector
      • Creating IA Competency in Public Sector
    • Praktické pomůcky GTAG
      • GTAG 1 – Informatinion Technology Risk and Controls – 2nd Edition
      • GTAG 2 – Change and Patch Management Controls: Critical for Organizational Success – 2nd Edition
      • GTAG 3 – Continous Auding: Implications for Assurance, Monitoring, and Risk Assessment – 2nd Edition
      • GTAG 4 – Management of IT Auditing - 2nd Edition
      • GTAG 7 – Information Technology Outsourcing – 2nd Edition
      • GTAG 8 – Auditing Application Controls
      • GTAG 9 – Identity and Access Management
      • GTAG 10 – Business Continuity Management
      • GTAG 11 – Developing the IT Audit Plan
      • GTAG 12 – Auditing IT Projects
      • GTAG 13 – Fraud Prevention and Detection in an Automated World
      • GTAG 14 – Auditing User – developer Applications
      • GTAG 15 – Information Security Governance
      • GTAG 16 – Data Analysis Technologies
      • GTAG 17 – Auditing it Governance
      • GTAG 18 - Auditing Smart Devices
      • GTAG 19 - Assessing Cybersecurity Risk: Roles of the Three Lines of Defense
      • GTAG 20 - Understanding and Auditing Big Data
    • Praktické pomůcky GAIT
      • The GAIT Methodology
      • GAIT for IT General Control Deficiency Assessment
      • GAIT for Business and IT Risk (GAIT-R)
      • Case Studies Using GAIT-R to Scope PCI Compliance
    • Další Doplňkové směrnice
      • Applying The IIA’s International Professional Practices Framework as a Professional Services Firm
      • Model Internal Audit Activity Charter
  • Implementation Guidance

    Implementation Guidance to replace all existing Practice Advisories will be developed through 2015–2016 and will be released on a quarterly basis. The Czech Institute of Internal Auditors will ensure the czech translation and will continually issue the new Implementing Guides in regular annex of the magazine Internal Auditor.

    • IG 1000: Purpose, Authority, and Responsibility
    • IG 1010: Recognition of the Definition, Code of Ethics, and Standards
    • IG 1100: ​Independence and Objectivity
    • IG 1110: Organizational Independence​
    • IG 1111: Direct Interaction with the Board​​
    • IG 1112: Chief Audit Executive Roles Beyond Internal Auditing​
    • IG 1120: Individual Objectivity​
    • IG 1130: Impairment to Independence or Objectivity​
    • IG 1200: Proficiency and Due Professional Care​
    • IG 1210: Proficiency​
    • IG 1220: Due Professional Care​
    • IG 1230: Continuing Professional Development​
    • IG 1300: Quality Assurance and Improvement Program​
    • IG 1310: Requirements of the Quality Assurance and Improvement Program
    • IG 1311: Internal Assessments
    • IG 1312: External Assessments
    • IG 1320: Reporting on the Quality Assurnce and Improvement Program
    • IG 1321: Use of "Conforms with the International Standards for the Professional Practice of Internal Auditing"​
    • IG 1322: Disclosure of Nonconformance
    • IG 2000: Managing the Internal Audit Activity

    • IG 2010: Planning

    • IG 2020: Communication and Approval
    • IG 2030: Resource Management
    • IG 2040: Policies and Procedures
    • IG 2050: Coordination and Reliance

    • IG 2060: Reporting to Senior Management and the Board

    • IG 2070: External Service Provider and Organizational Responsibility for Internal Auditing​
    • IG 2100: Nature of Work
    • IG 2110: Governance
    • IG 2120: Risk Management
    • IG 2130: Control
    • IG 2200: Engagement Planning
    • IG 2201: Planning Considerations
    • IG 2210: Engagement Objectives
    • IG 2220: Engagement Scope
    • IG 2230: Engagement Resource Allocation
    • IG 2240: Engagement Work Program
    • IG 2300: Performing the Engagement
    • IG 2310: Identifying Information
    • IG 2320: Analysis and Evaluation
    • IG 2330: Documenting Information
    • IG 2340: Engagement Supervision
    • IG 2400: Communicating Results
    • IG 2410: Criteria for Communicating
    • IG 2420: Quality of Communications
    • IG 2421: Errors and Omissions
    • IG 2430: Use of "Conducted in Conformance with the International Standards for the Professional Practice of Internal Auditing"
    • IG 2431: Engagement Disclosure of Nonconformance
    • IG 2440: Disseminating Results ​
    • IG 2450: Overall Opinion​
    • IG 2500: Monitoring Progress

    • IG 2600: Communicating the Acceptance of Risks
    • Practice Advisories
      • 1000-1-EN
      • 1110-1-EN
      • 1111-1-EN
      • 1120-1-EN
      • 1130-1-EN
      • 1130A1-1-EN
      • 1210-1-EN
      • 1130A2-1-EN
      • 1200-1-EN
      • 1210A1-1-EN
      • 1220-1-EN
      • 1230-1-EN
      • 1300-1-EN
      • 1310-1-EN
      • 1311-1-EN
      • 1312-1-EN
      • 1312-2-EN
      • 1312-3-EN
      • 1312-4-EN
      • 1320-1-EN
      • 1321-1-EN
      • 1322-1-EN
      • 2010-1-EN
      • 2010-2-EN
      • 2020-1-EN
      • 2030-1-EN
      • 2040-1-EN
      • 2050-1-EN
      • 2050-2-EN
      • 2050-3-EN
      • 2060-1-EN
      • 2110-1-EN
      • 2110-2-EN
      • 2110-3-EN
      • 2120-1-EN
      • 2120-2-EN
      • 2120-3-EN
      • 2130-1-EN
      • 2130A1-1-EN
      • 2130A1-2-EN
      • 2200-1-EN
      • 2200-2-EN
      • 2210-1-EN
      • 2210A1-1-EN
      • 2230-1-EN
      • 2240-1-EN
      • 2300-1-EN
      • 2320-1-EN
      • 2320-2-EN
      • 2320-3-EN
      • 2320-4-EN
      • 2330-1-EN
      • 2330A1-1-EN
      • 2330A1-2-EN
      • 2330A2-1-EN
      • 2340-1-EN
      • 2400-1-EN
      • 2410-1-EN
      • 2420-1-EN
      • 2440-1-EN
      • 2440-2-EN
      • 2500-1-EN
      • 2440A2-1-EN
      • 2500A1-1-EN
  • Supplemental Guidance
    • Practice Guides - General
      • Formulating and Expressing Internal Audit Opinions
      • Auditing External Business Relationships
      • Internal Auditing and Fraud
      • Evaluating Corporate Social Responsibility/Sustainable Development
      • Auditing Executive Compensation and Benefits
      • CAEs – Appointment, Performance Evaluation and Termination
      • Assessing the Adequacy of Risk Management
      • Measuring Internal Audit Effectiveness and Efficiency
      • Assisting Small Internal Audit Activities In Implementing the International Standards for the Professional Practice of Internal Auditing
      • Auditing the control environment
      • Interaction with the Board
      • Independence and Objectivity
      • Reliance by Internal Audit on Other Assurance Providers
      • Coordinating Risk Management and Assurance
      • Quality Assurance and Improvement Program
      • Evaluating Ethics-related Programs and Activities
      • Integrated Auditing
      • Auditing Privacy Risks, 2nd Edition, (replaces GTAG 5)
      • Developing the Internal Audit Strategic Plan
      • Assessing Organizational Governance in the Private Sector
      • Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements
      • Auditing anti-bribery and anti-corruption programs
      • Business Continuity Management
      • Talent Management
      • Internal Audit and the Second Line of Defense
      • Audit Reports
    • Practice Guides - Public Sector
      • Assesing Organizational Governance in the Public Sector
      • Creating IA Competency in Public Sector
    • Practice Guides - Global Technology Audit Guides
      • GTAG 1 – Informatinion Technology Risk and Controls – 2nd Edition
      • GTAG 2 – Change and Patch Management Controls: Critical for Organizational Success – 2nd Edition
      • GTAG 3 – Continous Auding: Implications for Assurance, Monitoring, and Risk Assessment – 2nd Edition
      • GTAG 4 – Management of IT Auditing - 2nd Edition
      • GTAG 7 – Information Technology Outsourcing – 2nd Edition
      • GTAG 8 – Auditing Application Controls
      • GTAG 9 – Identity and Access Management
      • GTAG 10 – Business Continuity Management
      • GTAG 11 – Developing the IT Audit Plan
      • GTAG 12 – Auditing IT Projects
      • GTAG 13 – Fraud Prevention and Detection in an Automated World
      • GTAG 14 – Auditing User – developer Applications
      • GTAG 15 – Information Security Governance
      • GTAG 16 – Data Analysis Technologies
      • GTAG 17 – Auditing it Governance
      • GTAG 18 - Auditing Smart Devices
      • GTAG 19 - Assessing Cybersecurity Risk: Roles of the Three Lines of Defense
      • GTAG 20 - Understanding and Auditing Big Data
    • Practice Guides - Guides to the Assessment of IT Risks
      • The GAIT Methodology
      • GAIT for IT General Control Deficiency Assessment
      • GAIT for Business and IT Risk (GAIT-R)
      • Case Studies Using GAIT-R to Scope PCI Compliance
    • Other Supplemental Guidance
      • Applying The IIA’s International Professional Practices Framework as a Professional Services Firm
      • Model Internal Audit Activity Charter

Copyright © The Institute of Internal Auditors
Copyright © Český institut interních auditorů

K získání povolení k překladu, změnám nebo reprodukci jakékoli části amerického originálu nebo českého překladu kontaktujte:
Český institut interních auditorů, z.s.
Karlovo náměstí 3, 120 00 Praha 2
Tel.: 224 919 361