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Guidance

Updated and aligned with the Global Internal Audit Standards. Global Practice Guide: Internal Auditing and Fraud, 3rd Edition This third edition of "Internal Auditing and Fraud" supersedes

Global Knowledge Brief

The focus on sustainability is driving data governance. Sustainability Part 2: How the Focus on Sustainability Is Driving Data Governance Part 2 of a 3-part series examines how new mandates make

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

Global Knowledge Brief

Internal Audit's Strategies to Maintain Long-Term Effectiveness Social/Human Capital/Culture: Part 3: Tomorrow’s Internal Auditors This brief examines different strategies to keep internal

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

Guidance

Updated and aligned with the Global Internal Audit Standards. GTAG: Auditing Network and Communications Management, 2nd Edition Covers processes internal auditors should consider when auditing

Global Knowledge Brief

​Part 3 of Internal Audit in a Post COVID World series Internal Audit in a Post COVID World: Part 3, Redefining the Resilient Organization ​This Global Knowledge Brief, the last in a series of

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

​Anticipated regulatory changes in 2020 Regulatory Risk in 2020: Finding alignment between internal audit and stakeholders ​Highlights the forms regulatory changes may take in 2020, and some

Executive Knowledge Brief

​FAQs for Standards Series 1300 QAIP Considerations During the COVID-19 Pandemic ​CAEs must focus on conform to the International Standards for the Professional Practice of Internal Auditing.

Executive Knowledge Brief

Focuses on the value of complete, accurate, timely, and relevant information going to the board. The Quality of Board Information ​This knowledge brief focuses on the value of complete, accurate,

Guidance

Offers insights from the grantor and the grantee perspectives and tools for auditing grants. Auditing Grants in the Public Sector This practice guide offers insights from the grantor and the

Guidance

Updated and aligned with the Global Internal Audit StandardsTM. Global Practice Guide: Auditing Capital Adequacy and Stress Testing for Banks, 3rd Edition Understand the elements of the capital

Global Technology Audit Guides

Updated guidance aligned with the Global Internal Audit Standards. GTAG: Understanding and Auditing Big Data This updated Global Guidance, aligned with the Global Internal Audit Standards,

Culture can be the root cause of issues such as inadequate training, ineffective processes, and lack of procedures. Auditing Culture - Building Culture From the Ground Up Culture can be the root

Provides direction on how to assess and make appropriate recommendations for improving governance activities and processes. ​Assessing Organizational Governance in the Public Sector Provides

Global Perspectives and Insights

Prepare for the tsunami of data that will be created by 5G technology. 5G and the 4th Industrial Revolution Part I ​​Internal auditors should prepare themselves and their organizations for the

Global Perspectives and Insights

​Identify an ambition level for IA function along and how to achieve that level. From Conformance to Ambition: Applying the Internal Audit Ambition Model ​Help CAEs identify an appropriate

Global Perspectives and Insights

Help organizations understand and harness the power of disruption. Internal Audit in the Age of Disruption ​Internal audit must take steps to become a key asset in helping organizations

Tone at the Top

Issue 102 | December 2020 Corporate Governance Health in a Post-COVID-19 Environment Issue 102 | December 2020 Corporate Governance Health in a Post-COVID-19 Environment Tone at the Top | December

By drawing on the principles of The IIA’s Three Lines Model and the OnRisk 2021 report, this panel discusses how auditors can prepare better risk assessments and foster greater organizational

Tim Berichon, Director of CAE Services at The IIA, chats with Shaun Kirby, Director of Global Internal Audit at Analog Devices, about building relationships with management from a partnering

Tools

​Gathering relevant information for a Conduct audit Conduct: How to Determine Risk Owners ​Supports identifying relevant risk owners and documenting assurance coverage. Conduct: How to Determine

Applauds the DOJ's inclusion of internal audit's role. U.S. DOJ: Evaluation of Corporate Compliance Programs ​Applauds the DOJ's inclusion of internal audit's role. Suggests recognition

Foundation

This report calls on internal audit to pivot to focus on resilience over continuity. Are We Ready? It’s Time for Internal Audit to Focus on Resilience Amid Extreme Change ​This report helps