The second law of thermodynamics stated by Clausius and Kelvin gives rise to the notion of uncompensated heat, which identically vanishes if the processes are reversible. It is required to have a knowledge of the quantity and the associated compensated heat if a theory of irreversible processes is to be formulated. In this paper, to formulate a global theory of irreversible processes, we present a global form of uncompensated heat together with an attendant form of extended Gibbs relation. The formulas presented are then examined from the viewpoint of local irreversible processes by using local field equations for macroscopic variables, namely, the generalized hydrodynamic equations of fluids. The formulas obtained for global irreversible processes from the local field theory of macroscopic processes in space-time clarify the meanings of the aforementioned global expressions.