Knowledge Library
Standards, Frameworks & Methodologies
The professional standards, frameworks and methodologies PGC applies across governance, audit, risk, investigations, compliance, technology, AI, the public sector and sustainability.
Internal Audit
IIAGlobal Internal Audit Standards (2025)
IIAInternational Professional Practices Framework (IPPF)
IIATopical Requirements
IIAGlobal Guidance
IIAPractice Guides
IIAQuality Assessment Manual (QAIP)
IIAThree Lines Model
IIAGlobal Technology Audit Guide (GTAG)
IIAContinuous Auditing Frameworks
IIAContinuous Monitoring Frameworks
IIAData Analytics in Internal Auditing
BaselBasel Committee Guidance on Internal Audit
IIAIIA Financial Services Guidance
Governance
OECDOECD Principles of Corporate Governance
OECDG20/OECD Principles of Corporate Governance
IFACInternational Good Governance Principles
World BankGovernance and Accountability Frameworks
UNUN Accountability Frameworks
UNUN Results-Based Management
King IVKing IV Report on Corporate Governance
UKUK Corporate Governance Code
PRINCE2PRINCE2 Project Governance
PMIPMBOK Guide
AXELOSManaging Successful Programmes (MSP)
Enterprise Risk Management
COSOCOSO Enterprise Risk Management – Integrating Strategy and Performance
ISOISO 31000 Risk Management
ISOISO Guide 73 Risk Vocabulary
ISOISO 22301 Business Continuity Management
ISOISO 27031 ICT Readiness for Business Continuity
UNUN Enterprise Risk Management Frameworks
Internal Control
COSOCOSO Internal Control – Integrated Framework
INTOSAIINTOSAI Internal Control Standards
COSOCommittee of Sponsoring Organizations (COSO)
UNUN Internal Control Frameworks
ISOISO 9001 Quality Management
EFQMEFQM Excellence Model
Investigations
ACFEFraud Examiners Manual
ACFEEvidence Collection Standards
ACFEInterview Methodologies
ACFEDigital Evidence Principles
ACFEFraud Investigation Methodology
UNUniform Principles and Guidelines for Investigations
UNOIOS Investigation Manual
UNInvestigation Best Practices
ISOISO 37008 — Internal Investigations of Organizations
Fraud & Anti-Corruption
ACFEFraud Risk Management Guide
ACFEFraud Tree
ACFEOccupational Fraud Framework
ACFEAnti-Fraud Controls Framework
COSOCOSO Fraud Risk Management Guide
ISOISO 37001 Anti-Bribery Management Systems
UNUnited Nations Convention against Corruption (UNCAC)
OECDOECD Anti-Bribery Convention
TITransparency International Integrity Frameworks
Compliance & Ethics
ISOISO 37301 Compliance Management Systems
OECDOECD Integrity Standards
UNUN Compliance Frameworks
UNUN Ethics Framework
OECDOECD Integrity Principles
IIAIIA Code of Ethics
IIAGlobal Internal Audit Standards – Ethics and Professionalism
Information Technology & Cybersecurity
ISOISO/IEC 27001 Information Security Management
ISOISO/IEC 27002 Security Controls
NISTNIST Cybersecurity Framework 2.0
ISACACOBIT 2019
ISACARisk IT Framework
ISACADigital Trust Framework
DAMADAMA-DMBOK (Data Management Body of Knowledge)
Artificial Intelligence Governance
NISTNIST AI Risk Management Framework
NISTAI Governance Frameworks
Public Sector & United Nations
INTOSAIISSAI Standards
INTOSAIGUID Guidance Documents
INTOSAIPerformance Audit Standards
INTOSAICompliance Audit Standards
INTOSAIFinancial Audit Standards
UNUN Financial Regulations and Rules
UNUN Staff Regulations and Rules
UNUN Procurement Frameworks
UNUN Oversight Best Practices
UNUN Evaluation Norms and Standards
UNUN Ethics Office Guidance
UNUN Administrative Instructions
UNUN Investigation Guidelines
WHOWHO Internal Control and Accountability Guidance
Joint Comm.Joint Commission Governance Standards
World BankWorld Bank Governance Framework
IMFIMF Governance Framework
UNDPUNDP Oversight Framework
ECEuropean Commission Internal Control Framework
BaselBasel Operational Risk Principles
ESG & Sustainability
COSOCOSO Guidance on ESG
IFRSIFRS Sustainability Disclosure Standards (ISSB S1 & S2)
GRIGlobal Reporting Initiative (GRI)
Professional Methodologies
Risk-Based Internal Auditing
Agile Internal Auditing
Integrated Assurance
Combined Assurance
Governance Reviews
Maturity Assessments
Control Self-Assessments (CSA)
Root Cause Analysis
Process Mining
Data Analytics
Continuous Auditing
Continuous Monitoring
Fraud Risk Assessments
Culture Audits
Board Effectiveness Reviews
Internal Audit Quality Assessments (QAIP & External)
AI-Assisted Audit Techniques
Process Improvement and Lean Reviews
Strategic Risk Assessments
Speak with an Expert
Have a governance, risk or integrity question? Speak directly with a founder-led advisor — every inquiry is reviewed personally and held in strict confidence.