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Press Release

The Institute of Internal Auditors (IIA) today announced that Stefano Comotti, CIA, CRMA, will serve as Chair of the Global Board for 2025 – 2026. The announcement was made during The IIA’s 2025

Press Release

19 organizations and individuals submitted comment letters expressing public support for the internal audit profession Stakeholders Join IIA in Opposing Anti-Internal Auditor Language in PCAOB’s

Global Knowledge Brief

Global Knowledge Brief on Cybersecurity and third-party risk Cybersecurity Part 3: Cybersecurity Third-Party Risk Management The last of a three-part series on cybersecurity, this Global

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

Press Release

The IIA family stands with the global community in mourning the humanitarian crisis that happened last week in Turkey and Syria. IIA Expresses Support for Turkey and Syria In Wake of Humanitarian

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

Recommended

​Discusses differences between internal and external audit mandates. Explores how the IPPF can assist with executing both mandates. Applying The IIA’s International Professional Practices

Guidance

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

Recommended

​Discusses an external provider's responsibility for informing the organization of the organization's responsibility for maintaining an effective internal audit activity, including a

Discusses the minimum criteria the CAE must fulfill in managing the internal audit activity. 2000 – Managing the Internal Audit Activity ​Discusses the minimum critieria the CAE must fulfill in

Discusses the CAE's responsibilities for communication and approval of internal audit's plans and resource requirements. 2020 – Communication and Approval ​Discusses the CAE's responsibilities

Discusses the CAE's establishment of policies and procedures. 2040 – Policies and Procedures ​Discusses the CAE's establishment of policies and procedures. Includes guidance on form and content.

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

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

Foundation

​This report identifies areas in which internal auditors were highly developed and those where gaps existed. Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights This report

"Harold Silverman, Managing Director of CAE Services at The IIA, chats with Jennie Wallace, Executive Vice President and Chief Audit Executive for the NYC Economic Development Corporation, about

Harold Silverman, Managing Director of CAE Services at the IIA chats with former IIA Global Chairman fo the Board and Current COSO Chairman about how organizations can leverage the COSO frameworks

​​​New accounting standards for revenue recognition are on the horizon, the adoption of which may require significant process changes and introduce new risks. Learn more in this informative

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

Videos

Harold Silverman, Managing Director of Professional Practices, welcomes Pamela Stroebel Powers, The IIA's new Director of Professional Practices for the Public Sector. Pamela shares some of

Tim Berichon, Director of CAE Services at The IIA, chats with Jeff Hall, Chief Internal Auditor at Principal Financial Group, about how an aligned and relevant relationship with management put

Tools

After establishing the engagement objectives and scope, internal auditors must determine the availability of appropriate and sufficient resources to achieve the engagement’s objectives, as

Tim Berichon, Director of CAE Services at The IIA, chats with Suri Musiri of Echo Global Logistics on how Internal Audit (even a small audit shop) can "get in the middle". Continuing the

Richard Chambers, president and CEO of The Institute of Internal Auditors, speaks with Charlie Wright, chief risk officer at Jack Henry and Associates, on how companies look at risks and