Research & Reports
The IIA's reports present research findings and objective analyses that address the challenges facing Internal Audit.
Research and Reports
The IIA combines its experience, research, and analysis to create current and insightful initiatives. Explore our reports to see how data can lead to enabling the profession for the future.
Produced by the Internal Audit Foundation
Thought Leadership from The IIA
COSO Releases New Supplemental Guidance on Achieving Effective ICSR
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently released supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR) entitled “Achieving Effective Internal Control of Sustainability Reporting .” The 2023 supplemental guidance points to key themes to establishing and maintaining an effective system of internal control over financial and sustainable business information.
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