IIA Canada Publications
Canadian Research and Publications
Sustainability in Canada: Evolving Risks and Opportunities
IIA roundtable discussion evaluated how Canadian businesses must respond to address climate-related priorities. Topics covered a wide range of sustainability risks and opportunities facing Canadian businesses.
Sponsored by MNP.
Re-opening In a Changed World: Lessons from the Front Lines of Internal Audit
Two years into the global pandemic that upended life as we’ve known it, the world is cautiously returning to some semblance of normal. Yet things are anything but "business as usual". The profound shifts of the last two years have had a lasting impact on the way we live and work, and it's clear that many of these changes are permanent.
The Evolving Role of Internal Audit in the COVID-19 Environment - A Study on Emerging Risks and Their Management Released June 2022
In late 2021, the Government Internal Auditors Council of Canada (GIACC) initiated a study in conjunction with The Institute of Internal Auditors Canada (IIAC) and the Canadian Audit and Accountability Foundation (CAAF). This study has its roots in the necessity of taking stock of the unprecedented events related to COVID-19 and assessing their impacts on Canadian governments and their internal audit functions. The research outcome provides thoughtful data which can be used by internal auditors to build their audit programs, gauge the latest trends in internal audit, and explore innovative audit approaches.
Unlocking the Power of Internal Audit in the Public Sector
The first research report published by IIA Canada identifies how internal audits can help government better serve the public at a time when trust in its institutions is strained. It provides strategies for deputy ministers and chief audit executives (CAEs) to maximize the profession’s value and bring its unique attributes to bear on challenges facing public-sector leaders.
Performance Auditing in Major Cities in the United States and Canada.
In an era of increasing public scrutiny of government services and integrity, performance auditing provides critical information needed for government accountability.
International Research and Publications
All in a Day's Work - A Look at the Varied Responsibilities of Internal Auditors
For the most part, companies are in business to make money. Schools, charities, and other nonprofit organizations may have the goal of educating, influencing behavior, or helping those less fortunate. And then there are government organizations, which exist to protect and serve the citizens in their jurisdiction.
Regardless of what drives them, private businesses, nonprofits, and public-sector organizations all aim to achieve their specific organization’s objectives with the greatest efficiency and effectiveness possible. To do this, many organizations enlist the aid of governing bodies such as boards of directors — an assembly of experienced business professionals who represent the organization’s stakeholders — to provide oversight and strategic direction.
For the board to steer the organization effectively, board members must receive timely, accurate information about the organization’s many strategic, operational, financial, and compliance risks as well as an assurance the risks are being well managed. Enter the internal auditors.