Advocacy
Global Internal Audit Standards
The IIA’s Corporate Governance Engagement Program
Effective corporate governance is essential to building trust, ensuring accountability, and protecting the public interest. The IIA champions governance practices that empower boards, audit committees, and internal auditors to navigate complex risks, uphold ethical standards, and drive long-term value. Discover how internal audit enhances transparent and resilient governance that benefits both stakeholders and society.
The Public Company Series: Board Structure and Composition
Read Chapter 13, The Value of the Internal Audit Function and the Risk of Not Engaging, to champion your internal audit function.
Roles and Responsibilities of Governance
Discover how boards and audit committees can maximize internal audit’s impact.
Risk in Focus 2026
Based on worldwide feedback, these global reports provide essential information to help audit committee members prepare for the challenges of 2026.
Internal Audit: Essential Components and Cost Insights
Explore the most effective structure for an internal audit function and the spend behind it.
Corporate governance resources
Advocacy
The Three Lines Model
The IIA developed the Three Lines Model to explain how key organizational roles work together to achieve an organization’s objectives and facilitate strong governance and risk management.
Advocacy
Adding value across the board
A look at the internal audit profession and corporate governance.
Advocacy
Stock exchanges
Promoting good governance and investor protection in public companies.
