The standards library for modern audit functions.
The frameworks heads of internal audit rely on when planning, testing and reporting, from the bodies that publish them.
Global Internal Audit Standards
The IIA · opens the publisher's site
GovernanceThe IIA Three Lines Model
The IIA · opens the publisher's site
ControlsInternal Control: Integrated Framework
COSO · opens the publisher's site
ERMEnterprise Risk Management: Integrating with Strategy and Performance
COSO · opens the publisher's site
ITCOBIT 2019
ISACA · opens the publisher's site
FraudFraud risk resources
ACFE · opens the publisher's site
GovernanceG20/OECD Principles of Corporate Governance
OECD · opens the publisher's site
Information securityISO/IEC 27001 overview
ISO · opens the publisher's site
PakistanListed Companies (Code of Corporate Governance) Regulations
SECP · opens the publisher's site
Scrutive is not affiliated with these organisations and does not certify compliance with any framework.
Practical guides from the Scrutive team.
Scrutive vs Excel
When a workbook is enough, and when a finding needs an owner and a different person to close it.
Why audit teams outgrow Excel
Version chaos, overwritten dates, and a leadership pack rebuilt by hand.
Buyer's guide
What to ask before you buy internal audit management software.
A risk-based audit plan
From the audit universe to a plan leadership can approve.
Findings until verification
One owner, one date, and a different person to close.
AI without losing accountability
Drafts an auditor still has to review and sign.
Audit software vs GRC
Which purchase you are actually making.
What is an internal audit finding
The gap, the agreed action, the owner, and who is allowed to close it.
What is an audit universe
The full list of areas, before you decide this year's plan.
The internal audit report
What management or the audit committee should actually receive.
Work papers a reviewer can sign
Control, sample, evidence, and a different person as reviewer.
Software for small audit teams
What a team of up to 10 needs, and what it costs.
Building a control register owners actually keep up to date
Structure, ownership, dates and evidence: what makes follow-up work.
Using AI in internal audit, responsibly
Where AI helps, where it must not decide, and how to document its use.
Reporting to leadership
Opinions, findings and action status that management or the audit committee can act on.
Guides are shared with customers and during live demos.
Put the standards to work in one platform.
See how Scrutive connects planning, testing and follow-up to the frameworks you report against.