Resource Search Results

Research

Anti-Fraud Collaboration Fraud and Emerging Tech Report written by The IIA's David Petrisky. The IIA is a member of the Anti-Fraud Collaboration. Fraud and Emerging Tech: Identity and

Pulse Check

Newest Pulse Check infographic Pulse Check #2: Hiring This issue of Pulse Check focuses on hiring. Pulse Check features survey responses from fellow CAEs and highlights best practices and

Articles

AI technology is not slowing down, and neither is the adoption rates in internal audit. In 2024, it’s critical to know where your internal audit department stands on AI usage compared to your

Articles

AI Usage Between 2023 and 2024. Pulse Check: Internal Audit AI Usage 2023-2024 See How Internal Audit AI Usage Grew Between 2023 and 2024. Pulse Check: Internal Audit AI Usage 2023-2024 This

Position Papers

A legal, regulatory, and policy framework for the internal audit profession, this paper offers a comprehensive framework for national institutes to advocate for internal audit within their

Tools

​Internal audit can provide boards with objective and reliable KPIs to support decision making. Generating and Bringing Accurate Information to the Board ​Learn how internal audit can design

Industry Knowledge Brief

​​In Armenia, by the end of 2018, the number of internal auditors working in the public sector was 290 — more than in the country's private sector. Challenges in Public Sector Internal

Discusses strategies for developing a resilient internal audit workforce. Organizational Resilience ​Discusses strategies for developing a resilient internal audit workforce. Perspectives of

​Provides guidance on integrating culture and conduct into every audit. Auditing Conduct and Culture ​Provides guidance on integrating culture and conduct into every audit. ​Provides guidance on

​Suggests that Monitoring Group concerns can be addressed with more tempered changes. ​The Monitoring Group: Strengthening the Governance and Oversight of the International Audit-Related

​Commends WGVBS efforts. WGVBS: Risk-Assessment Framework for SAIs to Incorporate Relevant SDGs-Related Programs in their Annual Audit Plans Commends WGVBS efforts. Encourages consideration of

The Institute of Internal Auditors (IIA) concluded its annual General Audit Management (GAM) Conference this week after three days of immersive and engaging sessions on fraud, ESG and

​Discourages accounting associations from developing standards parallel to the International Standards for the Professional Practice of Internal Auditing. ICAI: Standards for Internal Audit ​

Expresses general support for consultation report. IOSCO: Good Practices for Audit Committees in Supporting Audit Quality.​ ​Expresses general support for consultation report. Provides itemized

Expresses support for S.379. United States Senate: Support for S.379 ​Expresses support for S.379 to allow 529 plan beneficiaries to use funds for postsecondary credentials. ​Expresses support for

Communications

The IIA Releases NEW Global Knowledge Brief on Cybersecurity The IIA Releases NEW Global Knowledge Brief on Cybersecurity “Cybersecurity in 2022, Part 2: Critical Partners — Internal Audit and

Articles

The Technical Commission that has prepared these pages analyzes the role that Internal Audit assumes before, during and after a crisis, as well as the importance of considering business continuity

​Resources to more efficiently and effectively focus on fraud deterrence, detection, and risk management. Anti-Fraud Collaboration Center Provides resources with insights and recommendations on

​Expresses concerns with IESBA's efforts ​IESBA: Professional Skepticism - Meeting Public Expectations ​Expresses concerns with IESBA's efforts. Encourages several considerations. ​Expresses

The word governance has become a staple of the boardroom and C-suite lexicon, but just what governance is can sometimes become muddled. At its core, governance simply is the amalgam of processes

The IIA’s Annual Business Meeting, July 20, 2022 The IIA’s Annual Business Meeting, July 20, 2022 The IIA’s Annual Business Meeting, July 20, 2022 The 2022 Annual Business Meeting of The IIA will

Getting Started With

In the latest episode, “Getting Started With: Fieldwork,” our host shares methods for collecting evidence, communicating findings and evidence, and executing procedures to achieve engagement

Getting Started With

In this episode, “Getting Started With: IT Audit,” you’ll get tips and answers on how create an audit finding. Getting Started With: IT Audit In this episode, “Getting Started With: IT Audit,”

Global Perspectives and Insights

Latest Global Perspectives & Insights Global Perspectives & Insights: Fraud Latest Global Perspectives & Insights examines fraud in the current risk landscape. Fraud  This Global

The IIA kicked off the IPPF Evolution project in 2021, with an objective to modernize and transform the IIA Standards and ensure their relevance and responsiveness to today's challenges. The