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- 2024 nové Globální standardy interního auditu
- Mezinárodní rámec profesní praxe interního auditu (verze 2017)

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.

Závazné směrnice

POSLÁNÍ INTERNÍHO AUDITU

Poslání interního auditu vyjadřuje cíle, o jejichž dosažení interní audit pro danou organizaci usiluje. Zahrnutí Poslání do nového IPPF je záměrné a ukazuje, jak využít celý rámec k tomu, aby odborníci dokázali Poslání naplnit.

Hlavní principy profesní praxe interního auditu

Hlavní principy, jako celek, vyjadřují účinnost interního auditu. Aby bylo možné útvar interního auditu považovat za účinný, měly by být účinným způsobem zavedeny všechny Principy. Způsob, kterým interní auditor, podobně jako útvar interního auditu, prokazuje splnění Hlavních principů, se může podstatně lišit mezi jednotlivými organizacemi. Nicméně neschopnost dosažení jakéhokoli z Hlavních principů by mohla vést k závěru, že útvar interního auditu nebyl tak účinný, jak by při naplňování Poslání interního auditu mohl být.

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

Mandatory Guidance

THE MISSION OF INTERNAL AUDIT

The Mission of Internal Audit articulates what internal audit aspires to accomplish within an organization. Its place in the New IPPF is deliberate, demonstrating how practitioners should leverage the entire framework to facilitate their ability to achieve the Mission.

Core Principles for the Professional Practice of Internal Auditing

The Core Principles, taken as a whole, articulate internal audit effectiveness. For an internal audit function to be considered effective, all Principles should be present and operating effectively. How an internal auditor, as well as an internal audit activity, demonstrates achievement of the Core Principles may be quite different from organization to organization, but failure to achieve any of the Principles would imply that an internal audit activity was not as effective as it could be in achieving internal audit’s mission.

Doporučené směrnice

Prováděcí směrnice k zásadám Etického kodexu

Prováděcí směrnice pro Standardy

PS1000 - Účel, pravomoci a odpovědnosti
PS 1010 - Přijetí Závazných směrnic ve statutu interního auditu
PS 1100 - Nezávislost a objektivita
PS 1110 - Organizační nezávislost
PS 1111 - Přímá vzájemná součinnost s orgány společnosti
PS 1112 - Role vedoucího interního auditu mimo oblast interního auditu
PS 1120 - Objektivita jednotlivce
PS 1130 - Narušení nezávislosti nebo objektivity
PS 1200 - Odbornost a náležitá profesní péče
PS 1210 - Odbornost
PS 1220 - Náležitá profesní péče
PS 1230 - Průběžný profesní rozvoj
PS 1300 - Program pro zabezpečení a zvyšování kvality
PS 1310 - Požadavky kladené na Program pro zabezpečení a zvyšování kvality
PS 1311 - Interní hodnocení
PS 1312 - Externí hodnocení
PS 1320 - Podávání zpráv o programu pro zabezpečení a zvyšování kvality
PS 1321 - Užívání výrazu "Je v souladu s Mezinárodními standardy pro profesní praxi interního auditu"
PS 1322 - Informování týkající se nesouladu
PS 2000 - Řízení interního auditu
PS 2010 - Plánování
PS 2020 - Komunikace a schvalování
PS 2030 - Řízení zdrojů
PS 2040 - Zásady a postupy
PS 2050 - Koordinace a možnost spolehnutí se
PS 2060 - Předávání zpráv vedení a orgánům společnosti
PS 2070 - Externí poskytovatel služeb a organizační odpovědnost za provádění interního auditu
PS 2100 - Charakter práce
PS 2110 - Řízení a správa společnosti
PS 2120 - Řízení rizik
PS 2130 - Řízení a kontrola
PS 2200 - Plánování zakázky
PS 2201 - Přístup k plánování
PS 2210 - Cíle zakázky
PS 2220 - Rozsah zakázky
PS 2230 - Rozvržení zdrojů v rámci zakázky
PS 2240 - Pracovní program zakázky
PS 2300 - Realizace zakázky
PS 2310 - Identifikace informací
PS 2320 - Analýza a hodnocení
PS 2330 - Dokumentace informací
PS 2340 - Dohled (supervize) nad prováděním zakázky
PS 2400 - Předávání výsledků
PS 2410 - Kritéria komunikace
PS 2420 - Kvalita zpráv
PS 2421 - Chyby a opomenutí
PS 2430 - Užívání výrazu "Provedeno v souladu s Mezinárodními standardy pro profesní praxi interního auditu"
PS 2431 - Poskytnutí informací v případě nesouladu
PS 2440 - Distribuce výsledků
PS 2450 - Celkové názory
PS 2500 - Monitorování
PS 2600 - Předávání informace týkající se přijetí rizika

Doporučení pro praxi

Doporučení pro praxi, které byly součástí IPPF z roku 2013, jsou stále dostupné samostatně. Prováděcí směrnice nahradily Doporučení pro praxi, s účinností od ledna 2017.

1000-1-CZ
1110-1-CZ
1111-1-CZ
1120-1-CZ
1130-1-CZ
1130A1-1-CZ
1130A2-1-CZ
1200-1-CZ
1210-1-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
2210-1-CZ
2120-2-CZ
2120-3-CZ
2130-1-CZ
2130A1-1-CZ
2130A1-2-CZ
2200-1-CZ
2200-2-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
2440A2-1-CZ
2500-1-CZ
2500A1-1-CZ

Doplňkové směrnice

Obecné praktické pomůcky

Formulating and Expressing Internal Audit Opinions
Auditing External Business Relationships
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
Engagement Planning - Establishing Objectives and Scope
Engagement Planning - Assessing Fraud Risks
Coordination and Reliance: Developing an Assurance Map
Auditing Third-party Risk Management
Assessing the Risk Management Process
Demonstrating the Core Principles for the Professional Practice of Internal Auditing
Auditing Culture
Developing a Risk-based Internal Audit Plan
Integrated Approaches to Internal Auditing
Internal Auditing and Fraud - 3rd Edition

Praktické pomůcky - Pomůcky pro hodnocení IT rizik (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

Praktické pomůcky pro veřejný sektor

Assesing Organizational Governance in the Public Sector
Creating IA Competency in Public Sector
Auditing Grants in the Public Sector
Unique Aspects of Internal Auditing in the Public Sector - 2nd Edition
Auditing Procurement in the Public Sector
Building an Effective Internal Audit Activity in the Public Sector - 2nd Edition

Praktické pomůcky pro sektor finančních služeb

Auditing Liquidity Risk: An Overview
Auditing Model Risk Management
Foundations of Internal Auditing in Financial Services Firms
Auditing Credit Risk Management
Auditing Conduct Risk
Audititng Market Risk in Financial Institutions
Auditing Capital Adequacy and Stress Testing for Banks - 2nd Edition
Auditing Liquidity Risk Management for Banks - 2nd Edition

Praktické pomůcky - Globální technologické auditní pomůcky (GTAG)

Business Continuity Management (Previously GTAG 10)
Auditing Application Controls (Previously GTAG 8)
Identity and Access Management (Previously GTAG 9)
Developing the IT Audit Plan (Previously GTAG 11)
Auditing IT Projects (Previously GTAG 12)
Fraud Prevention and Detection in an Automated World (Previously GTAG 13)
Auditing User – Developer Applications (Previously GTAG 14)
Information Security Governance (Previously GTAG 15)
Data Analysis Technologies (Previously GTAG 16)
Informatinion Technology Risk and Controls – 2nd Edition (Previously GTAG 1)
Information Technology Outsourcing – 2nd Edition (Previously GTAG 7)
Auditing IT Governance (Previously GTAG 17)
Management of IT Auditing - 2nd Edition (Previously GTAG 4)
Continous Auding: Implications for Assurance, Monitoring, and Risk Assessment – 2nd Edition (Previously GTAG 3)
Auditing Smart Devices - 1st Edition of GTAG Auditing Mobile Computing
Assessing Cybersecurity Risk: Roles of the Three Lines of Defense
Understanding and Auditing Big Data
Auditing Insider Threat Programs
It Change management: Critical for Organizational Success - 3rd Edition (Previously GTAG 2)
IT Essentials for Internal Auditors
Auditing Identity and Access Management
Auditing Business Applications
Auditing Mobile Computing - 2nd Edition (Previously Auditing Smart Devices)
Auditing Cyber Incident Response and Recovery
Auditing Cybersecurity Operations: Prevention and Detection
Auditing Network and Communications Management - 2nd Edition

Další Doplňkové směrnice

Applying The IIA’s International Professional Practices Framework as a Professional Services Firm
Model Internal Audit Activity Charter

Doporučené směrnice jsou dostupné pouze pro členy ČIIA po přihlášení do členské sekce.

Recommended Guidance

Implementation Guidance for Code of Ethics Principles

Implementation Guidance for Standards

IG 1000 - Purpose, Authority, and Responsibility
IG 1010 - Recognition Mandatory Guidance in the Internal Audit Charter
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

The Practice Advisories that supported the 2013 IPPF are still available individually. Implementation Guides have replaced Practice Advisories effective January 1, 2017.

1000-1-EN
1110-1-EN
1111-1-EN
1120-1-EN
1130-1-EN
1130A1-1-EN
1130A2-1-EN
1200-1-EN
1210-1-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
2210-1-EN
2120-2-EN
2120-3-EN
2130-1-EN
2130A1-1-EN
2130A1-2-EN
2200-1-EN
2200-2-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
2440A2-1-EN
2500-1-EN
2500A1-1-EN

Supplemental Guidance

Practice Guides - General

Formulating and Expressing Internal Audit Opinions
Auditing External Business Relationships
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
Engagement Planning - Establishing Objectives and Scope
Engagement Planning - Assessing Fraud Risks
Coordination and Reliance: Developing an Assurance Map
Auditing Third-party Risk Management
Assessing the Risk Management Process
Demonstrating the Core Principles for the Professional Practice of Internal Auditing
Auditing Culture
Developing a Risk-based Internal Audit Plan
Internal Audit and Fraud - 2nd Edition
Integrated Approaches to Internal Auditing

Practice Guides - Guide to the Assessment of IT Risk (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

Practice Guides - Public Sector

Assesing Organizational Governance in the Public Sector
Creating IA Competency in Public Sector
Auditing Grants in the Public Sector
Unique Aspects of Internal Auditing in the Public Sector - 2nd Edition
Auditing Procurement in the Public Sector
Building an Effective Internal Audit Activity in the Public Sector - 2nd Edition

Practice Guides - Financial Services

Auditing Liquidity Risk: An Overview
Auditing Model Risk Management
Foundations of Internal Auditing in Financial Services Firms
Auditing Credit Risk Management
Auditing Conduct Risk
Audititng Market Risk in Financial Institutions
Auditing Capital Adequacy and Stress Testing for Banks - 2nd Edition
Auditing Liquidity Risk Management for Banks - 2nd Edition

Practice Guides - Global Technology Audit Guide (GTAG)

Business Continuity Management (Previously GTAG 10)
Auditing Application Controls (Previously GTAG 8)
Identity and Access Management (Previously GTAG 9)
Developing the IT Audit Plan (Previously GTAG 11)
Auditing IT Projects (Previously GTAG 12)
Fraud Prevention and Detection in an Automated World (Previously GTAG 13)
Auditing User – Developer Applications (Previously GTAG 14)
Information Security Governance (Previously GTAG 15)
Data Analysis Technologies (Previously GTAG 16)
Informatinion Technology Risk and Controls – 2nd Edition (Previously GTAG 1)
Information Technology Outsourcing – 2nd Edition (Previously GTAG 7)
Auditing IT Governance (Previously GTAG 17)
Management of IT Auditing - 2nd Edition (Previously GTAG 4)
Continous Auding: Implications for Assurance, Monitoring, and Risk Assessment – 2nd Edition (Previously GTAG 3)
Auditing Smart Devices - 1st Edition of GTAG Auditing Mobile Computing
Assessing Cybersecurity Risk: Roles of the Three Lines of Defense
Understanding and Auditing Big Data
Auditing Insider Threat Programs
It Change management: Critical for Organizational Success - 3rd Edition (Previously GTAG 2)
IT Essentials for Internal Auditors
Auditing Identity and Access Management
Auditing Business Applications
Auditing Mobile Computing - 2nd Edition (Previously Auditing Smart Devices)
Auditing Cyber Incident Response and Recovery
Auditing Cybersecurity Operations: Prevention and Detection
Auditing Network and Communications Management

Other Supplemental Guidance

Applying The IIA’s International Professional Practices Framework as a Professional Services Firm
Model Internal Audit Activity Charter

Recommended Guidance are available only for members of IIA Czech after signing-in to the members‘ section.

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