A New Tool to Monitor Established Risks
Tone at the Top | February 14, 2025
The latest Tone at the Top focuses on new IIA requirements aimed at enhancing internal audit consistency. The introduction of Topical Requirements ensures a standardized approach to auditing high-risk and pervasive areas like cybersecurity, fraud risk management, and sustainability. These requirements establish a baseline for assessing governance, risk management, and controls, improving audit reliability across organizations.