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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

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

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

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

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

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

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

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

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

Guidance

New guidance aligned with the Global Internal Audit Standards. Global Practice Guide: Coordination and Reliance: Working with Other Assurance Providers This guide and its companion tools support

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

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

Articles

New database helps auditors assess AI risks. Update: An AI Risk Repository MIT’s new database categorizes over 700 AI risks; organizations face regulatory uncertainty, and more. MIT’s new

Articles

Boards need strong compliance despite deregulation moves. Boardroom: Handle With Care A change in regulatory direction doesn’t mean a change in practice. A change in regulatory direction doesn’t

Articles

Behavior patterns reveal cultural risks and audit challenges. Basics: Patterns of Behavior Audit issues often point to systemic, not technical, problems. Audit issues often point to systemic, not

Blogs

The shift from external to internal auditing. On the Frontlines: The Audit Implosion Internal audit's move from “poor cousin” of external audit to the forefront of governance. The audit

​Internal auditors must be drivers in promoting ESG practices in their organizations. ​Internal auditors must be drivers in promoting environmental, social, and governance practices in their