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.
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 the audit committee
Opinions, findings and action status the committee can act on.
Guides are shared with customers and during briefings.
Put the standards to work in one platform.
See how Scrutive connects planning, testing and follow-up to the frameworks you report against.