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Latest Research and Products

Latest Research and Products

As a vital cornerstone of the Internal Audit Foundation, research remains an essential element of our offerings since our inception in 1976. The Foundation has delivered more than 250 research reports covering the full spectrum of issues facing the profession.

Featured Reports

Premier Global Research Study

The Internal Audit Foundation, in collaboration with Deloitte, conducted a global survey, Assessing Internal Audit Competency, to complement the launch of The IIA’s Internal Audit Competency Framework© and to identify areas in which internal auditors were highly developed and those where gaps existed. The resulting Premier Global Research Study, “Assessing Internal Audit Competency: Minding the Gaps to Maximize Insights,” provides a summary of the state of internal audit competency, where internal auditors across all levels, around the world assessed their level of competency as compared to The IIA’s new competency framework. The comprehensive report outlines five key insights that help identify areas where gaps exist in competency and relevance to the auditor’s current position, as well as the perception of their ability to audit key digital technologies.

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Fraud and the Pandemic: Internal Audit Stepping Up to the Challenge

In this follow-up report to Fraud Risk Management (2020), the Internal Audit Foundation and Kroll collected post-pandemic data and compared it to the original pre-pandemic results. The intent was to determine if internal audit’s ability to prevent, detect, and investigate fraud had changed, and identify lessons that can be learned and applied to fraud risk management today.

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An Internal Audit Foundation & Grant Thornton Report: Are We Speaking the Same Language? An Integrated Approach to Supply Chain Risk Management

How does an organization transition from viewing supply chain risk management as a checklist of activities to an ecosystem of functions and roles that work together towards a goal? The report, “Are We Speaking the Same Language? An Integrated Approach to Supply Chain Risk Management,” shows practitioners how getting everyone on the same page by developing common terminology within the organization is a critical first step. It also outlines key steps in starting the process of enhancing communication and shares insights from survey respondents on important lessons learned about supply chain risk management garnered during the current, global pandemic.

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Privacy and Data Protection, Part 2: Internal Auditors’ Views on Risks, Responsibilities, and Opportunities

This second report in a three-part series reveals a number of potentially valuable opportunities for internal auditors to take an earlier, proactive role in helping to recognize, manage, and mitigate these risks, while still fulfilling their role as defined by the International Professional Practices Framework.

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Prioritizing ESG: Exploring Internal Audit’s Role as a Critical Collaborator

Environmental, Social, and Governance (ESG) is a hot topic globally, across all industries and organizations. This new report, “Prioritizing ESG: Exploring Internal Audit’s Role as a Critical Collaborator,” by the Internal Audit Foundation, The IIA, and EY reveals how internal audit functions are currently involved in their organization’s ESG efforts, current barriers within their organization that may hinder this involvement, and ways to move forward given impending regulations.

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The Remote Auditor: Challenges, opportunities, and new ways of working

As we approach the third year of the pandemic, the question “When do we return to normal?” has largely been replaced with “How do we capitalize on the lessons learned over the past two years to further empower and support the hybrid workforce moving forward?” This report presents poll and survey results that help assess the impact of remote work in the internal audit profession.

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Are We Ready? It’s Time for Internal Audit to Focus on Resilience Amid Extreme Change

The Internal Audit Foundation, in collaboration with Protiviti, has released “Are We Ready? It’s Time for Internal Audit to Focus on Resilience Amid Extreme Change.” This report helps readers understand business resilience versus business continuity, and how stakeholder and board expectations have changed with recent disruption. It’s imperative to learn how internal audit can shift the paradigm of thought to transform the organization and remain resilient.

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New Report Shares How Evolving GRC Software Can Support Internal Audit

To stay relevant in today’s business environment, internal audit functions must maintain an innovative mindset, update existing audit methods, and use evolving technologies such as governance, risk, and control (GRC) to improve collaboration. This report shares how GRC software can support risk management and internal audit and explores practical applications of GRC from a value perspective across The IIA’s Three Lines Model.

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Future Ready: Upskilling Today for the Profession of Tomorrow

As Charlie T. Wright, 2021–22 Chairman of The Institute of Internal Auditors (IIA) Global Board of Directors, set out to accept his new responsibilities, he made a future-focused commitment. Along with the Internal Audit Foundation, Wright presents “Future Ready: Upskilling Today for the Profession of Tomorrow,” a white paper connecting findings from research in the field and the Foundation’s global study, Assessing Internal Audit Competency, to highlight the critical skills and competencies internal auditors must develop today to compete in the workforce of the future.

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Internal Audit’s Digital Transformation Imperative: Advances Amid Crisis – Analyzing the Impact of 2020 on Internal Audit Functions’ Implementation of Technology

In November 2020, the Internal Audit Foundation, in collaboration with AuditBoard, conducted a survey to understand how internal audit leveraged technology to respond to the year’s challenging and fast-changing conditions, in addition to examining how technology was used prior to the pandemic. The survey was designed to gather data and provide answers to three key questions.

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Moving Internal Audit Deeper Into the Digital Age: Part 3, Beyond Theory — Scaling Automation Capabilities in Internal Auditing

The final report in the three-part series outlines a six-step approach designed to assist internal auditors in overcoming common hurdles to move analytics and automation beyond theory, toward actualization. It walks through proven ways today’s leaders can create an agile, insightful, and resilient internal audit organization that adds value to the business. Read the report to get a blueprint for scaling digital capabilities and transforming the audit lifecycle.

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Agile Auditing – Transforming the Audit Process Executive Book Summary

This new Internal Audit Foundation and IIA-Chile executive book summary highlight essential elements of Rick Wright’s new book, Agile Auditing: Transforming the Internal Audit Process. Get an overview of the implementation and design of the agile auditing, along with the case to adopt this process.

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Internal Audit Supports Fraud Risk Management

New from the Internal Audit Foundation and Kroll, “Fraud Risk Management in Internal Audit” offers global perceptions on internal audit’s role in assessing, preventing, detecting, and investigating fraud risk. Its survey says deeper engagement by internal audit leads to stronger fraud risk management.

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Defining, Measuring, and Communicating the Value of Internal Audit: Best Practices for the Profession

This new Internal Audit Foundation report, based on the findings of a global survey and in-depth interviews with world-class internal audit functions, addresses the question, “What is the added value of internal auditing?” It provides advice on how to define and measure your added value, and how to communicate that value to stakeholders.

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Moving Internal Audit Deeper Into the Digital Age: Part 2 – What Internal Audit Needs to Think About When Auditing Automation

This second part of the three-part series is based on an online survey of IA leaders across a broad range of companies. When modern automation tools enter an organization, they do not arrive alone. They bring with them a number of new risks. Key findings shed light on where many IA organizations are making progress and where gaps may still remain by identifying critical components of the automation that auditors should focus their efforts on.

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Privacy and Data Protection Part 1: Internal Audit's Role in Establishing a Resilient Framework

The 3-part research is intended to assist internal auditors in assessing their current level of preparedness regarding privacy and data protection issues, particularly as their approaches relate to the current state of the profession overall. One component of this self-assessment involves understanding the current environment and potential changes in their approach to auditing material areas such as third-party relationships and technology, to name a few. In addition, the report also is intended to help internal auditors understand specific risks and threats, and to help them see that relevant controls are developed, implemented, and operated effectively.

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Methodology to Leverage Man and Machine

In a world being overrun by bots, it’s hard to trust our instincts. Gain perspective on the impact of robotic process automation (RPA) and artificial and cognitive intelligence (AI/CI) on internal audit. This report explores how AI and machine learning can add value to organizations.

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