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IIA Practice Guides on Fraud · Extent of work needed to achieve the engagement's objectives · Relative complexity, materiality, or significance of matters toSupplemental Guidance provides detailed guidance for conducting internal audit activities. These include topical areas, sector-specific issues, as well as Practice Guide: Internal Auditing and Fraud. Copyright © 2022 The Institute of Internal Auditors. All rights reserved. IIA Practice Guides provide guidance for conducting internal audit activities. They represent strongly recommended guidance that includes detailed processes Practice Guides provide detailed guidance for conducting internal audit activities. They include detailed processes and procedures, such as tools and techniques Supplemental Guidance is endorsed by The IIA through formal review and approval processes. Practice Guides. Practice Guides are a type of Supplemental Explore technical guidance of relevance our Internal Audit Code of Practice - which aims to enhance the overall effectiveness of internal audit, Information and practical guidance on all aspects of internal audit, written by experts. Browse or search for the information you need.