Resource Search Results

Discover how the board, C-suite, and CAEs view risk in the third annual report, OnRisk 2022: A Guide to Understanding, Aligning, and Optimizing Risk. OnRisk 2022: A Guide to Understanding,

Global Knowledge Brief

Explores social media strategy, governance, and auditing. Auditing and Governance of Social Media ​Explores social media strategy, governance, and auditing. Summarizes lessons learned in crisis

Communications

The IIA strongly condemns Russia’s unlawful and unjustified invasion of the sovereign nation of Ukraine and the devastating humanitarian crisis that has ensued. IIA Issues Statement of Continued

Global Knowledge Brief

First of 3-part GKB series on GRC GRC Part 1: Rethinking Risk Appetite from a Non-financial Perspective Part 1 of the GRC series looks at risk appetite evolution. GRC Part 1 Rethinking Risk

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

​Explains how internal auditors can be change agents. New Tools for Change Agents Presents an overview of the J-Curve Model of Change and explains how internal auditors can be change agents. ​

Provides an overview of ethics in the public sector. Dealing with Ethical Dilemmas ​​Provides an overview of ethics in the public sector. Addresses integrity, accountability, transparency, and

​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

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

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

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

​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

​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 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

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

Press Release

Recommends Making Internal Auditing a Key Component The IIA Responds to ISSB’s Exposure Drafts on Climate- and Sustainability-Related Disclosures Recommends Making Internal Auditing a Key

This Practice Guide, which replaces The IIA’s Global Technology Audit Guide (GTAG) “Managing and Auditing Privacy Risks” published in June 2006, provides practitioners with a foundation for

Recommended

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

Recommended

Provides tools and techniques to help internal auditors build a work program and perform engagements involving IT governance. Auditing IT Governance ​This practice guide provides tools 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