Guidelines of ICAI for Auditing of Specific Industry/ Aspects

ICAI has issued industry specific technical and generic guides on internal audit, for information and perusal of the members while conducting internal audit in the respective industry, as under:

Industry Specific Technical Guides of ICAI on Internal Audit:

1. Technical Guide on Risk Based Internal Audit in Banks
2. Technical Guide on Internal Audit in Aluminium Industry
3. Technical Guide on Internal Audit in Upstream Oil & Gas Companies
4. Technical Guide on Internal Audit in Telecommunications Industry
5. Technical Guide on Internal Audit of Stock Brokers
6. Technical Guide on Internal Audit of Treasury Function in Banks
7. Technical Guide on Internal Audit of Educational Institution
8. Technical Guide on Internal Audit of Sugar Industry
9. Technical Guide on Internal Audit of BPO Industry
10. Technical Guide on Internal Audit of Retail Industry
11. Technical Guide on Internal Audit of Life Insurance Companies
12. Technical Guide on Internal Audit of Mutual Fund
13. Technical Guide on Stock and Receivables Audit
14. Technical Guide on Internal Audit of Infrastructure Industry
15. Technical Guide on Internal Audit of Not-for-Profit Organisations (NPOs)
16. Technical Guide on Internal Audit of Mining and Extractive Industry
17. Technical Guide on Business Control, Monitoring and Internal Audit of Construction Sector
18. Technical Guide on Internal Audit of Textile Industry
19. Technical Guide on Internal Audit in Oil & Gas Refining & Marketing (Downstream) Enterprises
20. Technical Guide on Auditing Waste Management
21. Technical Guide on Internal Audit of Pharmaceutical Industry
22. Technical Guide on Internal Audit of Petrochemical Industry
23. Technical Guide on Internal Audit of Beverages Industry
24. Technical Guide on Internal Audit of IT Software Industry
25. Technical Guide on Internal Audit of Hotel Industry
26. Technical Guide on Internal Audit of Automobile Industry

Generic Guides of ICAI on Internal Audit:

1. General Guidelines on Internal Audit
2. Guide on Risk Based Internal Audit Plan
3. Background Material on Due Diligence
4. Training Material on Internal Audit
5. Manual on Internal Audit
6. Technical Guide on Internal Audit of Intangible Assets
7. Technical Guide on Social Audit
8. Study on Co-ordination of Internal Auditor with Functional Heads
9. Study on Investigatiive Audits
10. Handbook on Professional opportunities in Internal Audit
11. Guide on Environmental Audit
12. Data Analytics and Continuous Control Monitoring (Including Practical Case Studies)
13. Technical Guide on Internal Audit of Tendering Process
14. Guide on Risk-Based Internal Audit
15. Manual on Concurrent Audit of Banks (2016 edition)
16. Internal Audit Checklist