Internal Auditors Society Audit Guidelines

The Audit Guidelines span over 35 different key issues and support continued education and informed decision-making in the financial services industry.

You may view the three most recent guidelines:

Guideline   Last Update   PDF Version  
15a-6 Dec 2015 view
15c3-1 Dec 2006  view  
15c3-3 Dec 2006   view  
Arbitrage Trading Dec 2006  view  
BCP Audit Guidelines Aug 2007  view
Commodities Nov 2005  view  
Compliance Dept. (Broker-Dealer) Mar 2004  view  
Corporate Debt/Preferred Stock Feb 2006  view  
Credit Dept. Oct 2001  view  
Credit Derivatives Audit Guidelines May 2009  view
Data Center Audit Guidelines Nov 2007  view  
Data Security - Unix Oct 2010  view  
Dividend, Interest, P&I Sept 2008  view  
Electronic Communication Guideline Sept 2008  view
Electronic Fund Transfer Nov 2003  view  
Fixed Income Repo Agreements Jan 2002  view  
Foreign Exchange Nov 2010  view  
Fraud Risk in Broker-Dealers Mar 2013 view
Hedge Funds Jun 2006   view  
Information Security Audit Guidelines Feb 2009  view
Interest Rate SWAPS Sep 2006  view  
Investment Adviser Activities May 2000  view  
Investment Management: Compliance & Administration Aug 2005   view  
Investment Management: Portfolio Management, Accounting & Operations Aug 2005  view  
Leading Practices in Auditing Anti-Money Laundering Programs Nov 2017  view  
Leading Practices in Auditing Third-Party Risk Management Jun 2016 view
Leading Practices in Auditing Cyber Security Dec 2017 view
Leading Practices in Auditing Investment Advisers Jan 2018 view
Margin Jul 2004   view  
Market Risk Management Audit Guideline March 2012 view
Model Validation and Governance Oct 2015 view
Mortgage-Backed Securities ("MBS"), Collateralized Mortgage Obligations ("CMO") and MBS Derivatives Jul 2007  view  
New Products, Services and Complex Transactions  Mar 2007  view  
Program Change Control Jul 2002  view  
Reorganization Dept May 2000   view  
Retail Branches Apr 2003   view  
Security Lending Aug 2002  view  
Social Media Risk Management July 2015 view
Soft Dollars Dec 2006 view  
Suspense Accounts Nov 2005  view  
US Treasury Auctions April 2012  view