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Research & Reports

The IIA's reports present research findings and objective analyses that address the challenges facing Internal Audit.

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COSO Releases New Supplemental Guidance on Achieving Effective ICSR

The Committee of Sponsoring Organizations of the Treadway Commission (COSO) recently released supplemental guidance for organizations to achieve effective internal control over sustainability reporting (ICSR) entitled “Achieving Effective Internal Control of Sustainability Reporting .” The 2023 supplemental guidance points to key themes to establishing and maintaining an effective system of internal control over financial and sustainable business information.

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Understand, Align and Optimize Risks

OnRisk 2022: A Guide to Understanding, Aligning, and Optimizing Risk offers an eye-opening and in-depth examination of the top 12 risks for 2022, along with six key observations from the boardroom, C-suite, and internal audit.

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