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Executive

This is an internal audit checklist. Audit Completion/Review Checklist (Audit Reviewer) This is an internal audit checklist. This is an internal audit checklist. The IIA

Executive

This tool provides a two-step approach for the rating of reports. Audit Report Rating Approach Audit Rating Tool This tool provides a two-step approach for the rating of reports. This tool provides

Executive

This is an example of a strategic plan template. Oak Street Internal Audit Strategic Plan Example This is an example of a strategic plan template. This is an example of a strategic plan template.

​​​New accounting standards for revenue recognition are on the horizon, the adoption of which may require significant process changes and introduce new risks. Learn more in this informative

Tools

After establishing the engagement objectives and scope, internal auditors must determine the availability of appropriate and sufficient resources to achieve the engagement’s objectives, as

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Examination of COVID-19's impact on internal auditors' work-life balance. Audit Life Balance, Survey: Too much time spent on inefficient systems ​An online survey by Diligent finds internal

​This tool supports identifying risk owners to reduce duplication of effort among assurance providers. Determining Risk Owners ​This tool supports identifying risk owners to reduce duplication of

Explores the CAE's responsibility for discussing management's acceptance of risks with management and the board. 2600 – Communicating the Acceptance of Risks ​Explores the CAE's responsibiltiy

Discusses the process of developing and documenting work programs. 2240 – Engagement Work Program ​Discusses the process of developing and documenting work programs. Identifies common formats. ​

Discusses the communication of information to correct significant errors and omissions in the final engagement communication. 2421 – Errors and Omissions ​Discusses the communication of

Discusses the process of communicating the results of the engagement. 2400 – Communicating Results ​Discusses the process of communicating the results of the engagement. Describes an engagement

IIA Position Papers Position Papers assist a wide range of interested parties, but are primarily designed to inform and educate internal audit stakeholders on issues of importance to The IIA and

This practice guide provides guidance on the uses of maturity models, identifies considerations for their selection, and provides instructions on how to build them. Components of existing

Practice Guide

Updated information on important regulations for financial institutions.​ Auditing Capital Adequacy and Stress Testing for Banks, 2nd Edition ​Internal audit plays a crucial role in providing

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This guide will assist internal auditors with an explanation of the audit approach, audit considerations such as access to information and privileged communications, as well as the skills and

​Discusses an external provider's responsibility for informing the organization of the organization's responsibility for maintaining an effective internal audit activity, including a

Online Exclusives

​Environmental, health and safety, and sustainability auditors are finding new ways to adapt to restrictions on travel and site visits. Site Audits in the COVID-19 New Normal ​Environmental,

Help report on ESG risks and initiatives. Is ESG the Next Sarbanes-Oxley? Internal audit needs to be ready to help organizations report on their ESG risks and initiatives. Internal audit needs to

A new study spotlights how the crisis is impacting financial misstatement risks and internal control audits. Financial Reporting During the Pandemic A new study spotlights how the crisis is

Digital

Having the courage to make a job change can bring growth and insight for internal auditors. ​A New Runway Having the courage to make a job change can bring growth and insight for internal

In the face of unprecedented adversity, this year's crop of high-performing practitioners demonstrate the true meaning of determination and grit. Emerging Leaders: 2021 In the face of

​The same discussions with the same clients. Fighting the Same Old Battles ​How often have you had the same discussion with the same clients? ​The same discussions with the same clients. ​How

Internal auditors should examine several “tacit truths” that often hinder organizational ethics. ​6 Myths of Business Ethics Internal auditors should examine several “tacit truths” that often

​Auditors should help drive the conversation about looking at how ESG risks could impact the organization in the future. Internal Audit's Long-term Opportunity ​Auditors should help drive the

Internal auditors can gain valuable insight on culture by developing an employee survey, administering it, and analyzing the results. Auditing Culture: Conducting an Entitywide Survey Internal