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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

​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. ​

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

​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

Tone at the Top

​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

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

Articles

​Ethical considerations of internal audit Ethics and Internal Auditing ​Ethics and morals not only play a vital role in the success of an organization but also in holding on to its position in

Describes the elements of the internal audit charter, and the CAE's review of the charter with the board. 1000 – Purpose, Authority, and Responsibility ​Descirbes the elements of the internal

Tone at the Top

Is your company prepared for the next cyberattack? Tone at the Top: The Board's Role in Cyber Resilience Cyber resilience is critical in helping companies weather attacks. The Board's Role

All Things Internal Audit

In this episode, hear from industry thought leaders about governance and ethical considerations of artificial intelligence usage in the internal audit profession. AI Governance & Ethical

Discusses expections for the CAE's direct communication and interaction with the board. 1111 – Direct Interaction with the Board ​Discusses expectations for the CAE's direct communication

Describes the conditions under which organizational independence is effectively achieved. 1110 – Organizational Independence ​Describes the conditions under which organizational independence is

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

​​Internal audit should periodically review the governance structure and related sub-process responsibilities.​​ Model Governance, Where to Begin? ​​Internal audit should periodically review the

Articles

Auditors can serve as change agents. Agents of Change Internal audit has a responsibility to assess the effectiveness of the organization’s risk management. Auditors can influence a strong risk

Articles

Regulators hold auditors accountable for risk failures. Auditors in the Hot Seat Could internal auditors be fined or face enforcement action for failing to address risks? Could internal auditors

Articles

Boards can learn much from SVB's collapse. The Missed Risks SVB’s messy morass of risk presents a cautionary tale for corporate boards. SVB’s messy morass of risk presents a cautionary tale

Articles

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

Online Exclusives

​Compliance audits are vital for financial institutions. An Eye on Compliance Compliance ​audits are vital for financial institutions in a rapidly changing regulatory landscape. As financial

Audit committees need to address fraud risk. The Fraud Potential Audit committees need to address the rising risk of fraud. Audit committees need to address the rising risk of fraud Corporate

Articles

Organizations can apply quality principles to create excellence. The Shingo Approach The Shingo approach instills a culture of continuous improvement for operational excellence in organizations.

Articles

Banks face EU AI Act compliance challenge. Online Exclusive: Europe to Regulate AI Financial services firms and their auditors should pay attention to the EU AI Act. Financial services firms and

Articles

​Internal auditors are needed more than ever. The Great Burnout ​There is much that internal auditors and their organizations can do to address burnout. Organizations can’t control global events,

Articles

Internal audit can assess climate risk scenario analyses. Modeling Climate Risk Internal audit can partner with the organization in climate scenario planning. Internal audit can partner with the

Executive Knowledge Brief

How CAEs can oversee second-line and internal audit functions. ERM Function Oversight How CAEs can oversee second-line functions while maintaining independence for internal audit