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Guide · The Institute of Internal Auditors (IIA)

Data Analytics for Internal Auditors — Global Practice Guides and Maturity Model

The IIA's newest guidance on audit analytics — what it is, the skills needed and a maturity model — replacing the 2011 data analysis GTAG (members-only).

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Our summary

In 2026 The IIA released two Global Practice Guides, Understanding Data Analytics for Internal Auditors and Data Analytics Skills for Internal Auditors, plus an Audit Analytics Maturity Model tool. Together they replace the 2011 GTAG on data analysis technologies. They cover data types, data quality and governance, how analytics supports risk-based assurance, and the skills auditors now need, including AI and automation.

The full documents are for IIA members only (the guides are also sold as eBooks). The public landing page describes each resource. They are aimed at chief audit executives planning an analytics roadmap and at auditors building their own skills.

How auditors use it: Use the maturity model to rate where the audit function stands today, set a target level, and plan training and tools to reach it.

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