Resource Search Results

Research

The third annual American Corporate Governance Index: Grappling with the Fatigue Factor remains the only index that provides insight into how publicly traded U.S. companies perform in key areas

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

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

Foundation

​This report looks at how disruptive innovation may change organizations. Future Ready: Upskilling Today for the Profession of Tomorrow ​Includes insights from the World Economic Forum Future of

Foundation

​Technology changes amid the pandemic. Internal Audit's Digital Transformation Imperative: Advances Amid Crisis ​How internal audit's current and planned use of technology changed during the

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

​This tool supports identifying risk owners to reduce duplication of effort among assurance providers. Determining Risk Owners ​This tool supports identifying risk owners to reduce duplication of

​This tool outlines how to leverage scales as an effective way to perform and document an engagement-level risk assessment. Impact and Likelihood Scales ​This tool outlines how to leverage scales

​This tool shows ways mapping process flows support identifying risks and controls. Mapping Process Flows ​This tool shows ways mapping process flows support identifying risks and controls.

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

Discusses internal and external assessments. 1310 – Requirements of the Quality Assurance and Improvement Program ​Discusses internal and external assessments. Outlines CAE responsibilities. 1310

Discusses the frequency of external assessments, qualifications of assessors, and responsibility of the CAE. 1312 – External Assessments ​Discusses the frequency of external assessments,

Discusses the development and documentation of the engagement plan. 2200 – Engagement Planning ​Discusses the development and documentation of the engagement plan. Discusses relevant

Discusses internal audit's work regarding the assessment and continuous improvement of controls. 2130 – Control ​Discusses internal audit's work regarding the assessment and continuous improvement

Discusses the documentation of information to support engagement results and conclusions. 2330 – Documenting Information ​Discusses the documentation of information to support engagement results

Discusses the identification of sufficient, reliable, relevant, and useful information. 2310 – Identifying Information ​Discusses the identification of sufficient, reliable, relevant, and useful

Discusses the content of and requirements for overall opinions. 2450 – Overall Opinion​s ​Discusses the content of and requirements for overall opinions. Identifies the differences between

Discusses the process of developing and documenting work programs. 2240 – Engagement Work Program ​Discusses the process of developing and documenting work programs. Identifies common formats. ​

Discusses the analysis and evaluation of information obtained during the engagement. 2320 – Analysis and Evaluation ​Discusses the analysis and evaluation of information obtained during the

Discusses the conditions for indicating that the internal audit activity conforms with the International Standards for the Professional Practice of Internal Auditing. 1321 – Use of "Conforms

Discusses when it is appropriate to indicate that engagements are “conducted in conformance with the International Standards for the Professional Practice of Internal Auditing.” 2430 – Use of

Global Knowledge Brief

​Understanding the conversation regarding talent managment Talent Management Risk ​This briefs offers perspectives on what facets of talent management pose the biggest risks to organizations.

Global Knowledge Brief

Summarizes the complementary alignment between ISO 37000 and the Three Lines Model. Elegant Alignment: ISO Guidance and the Three Lines Model Summarizes the complementary alignment between ISO

Discusses the communication of information to correct significant errors and omissions in the final engagement communication. 2421 – Errors and Omissions ​Discusses the communication of

Discusses supervision to ensure engagement objectives are achieved, quality is assured, and staff is developed. 2340 – Engagement Supervision ​Discusses supervision to ensure engagement