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Audit committees need to address fraud risk. The Fraud Potential Audit committees need to address the rising risk of fraud. Audit committees need to address the rising risk of fraud Corporate

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

Tools

​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

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

​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

​​Internal audit and board alignment can best be achieved when each looks to understand the priorities and needs of the other.​​​ Board Matters ​​Internal audit and board alignment can best be

Articles

Boards can learn much from SVB's collapse. The Missed Risks SVB’s messy morass of risk presents a cautionary tale for corporate boards. SVB’s messy morass of risk presents a cautionary tale

Articles

Governance has never been more challenging. Waves of Change Adaptability, transparency, and innovative leadership are critical to good governance. Organizational governance has never been more

​Findings from a recent IIA report point to boards having an unrealistic view of risk management. ​When Boards Are Surprised, Who's at Fault? ​Findings from a recent IIA report point to boards

​When boards or executives fail to uphold their end of the governance bargain, it makes the work of internal auditing that much harder. ​Internal Audit May Work for the Wrong Individuals — But

​The internal audit function must be positioned where it is most advantageous to enhancing true independence. I Still Believe Internal Audit Shouldn't Report to the CFO ​The internal audit

Articles

Boards should see internal audit as trustworthy. A Matter of Trust Internal audit’s trustworthiness shouldn’t be a question for boards. Internal audit’s trustworthiness shouldn’t be a question

Articles

Board refreshment poses a challenge for organizations. Boardroom: Board Refreshment Organizations need to determine whether the right people are serving on the board. Organizations need to master

Articles

Exploring the structure of the new Standards. The Five Domains: A Deep Dive The new Standards create an accessible structure for internal audit practices. The new Standards create an accessible

Articles

BF Borgers highlights the need for engaged audit committees. Boardroom: Closed for Business BF Borgers is another (painful) reminder of the importance of an engaged audit committee. BF Borgers is

Blogs

SEC expects more expertise from the board. On the Frontlines: Gauging the Board’s Cyber Expertise ​A proposed SEC rule requiring disclosure of the board's cybersecurity expertise could involve

​This year's report raises important questions about the ways today's dynamic risk universe is altering how internal audit aligns with the board. ​A Preview of the 2019 Pulse of Internal Audit

​Heads of audit should be looking at these recommendations and thinking about how they can help their audit committee improve in each area. COVID-19 Demands Audit Committee Effectiveness: 6

Executive

This is an example of key topics that could be on an audit committee agenda. Audit Committee Responsibilities Meeting Agenda This is an example of key topics that could be on an audit committee

Executive

This is an example of key topics that could be on an audit committee agenda. Audit Committee Meeting Agenda - Banking This is an example of key topics that could be on an audit committee agenda.

Executive

​This is a sample audit report template. Audit Committee Quarterly Results Update Audit Report Template ​This is a sample audit report template. ​This is a sample audit report template. The IIA

​Boards should communicate expectations directly to the CAE, and not defer feedback to management. An Oversight in Our Oversight ​Borads should communicate expectations directly to the CAE, and

Global Perspectives and Insights

Preparing for the tsunami of data that will be created by 5G technology. 5G and the 4th Industrial Revolution: Part II ​ Internal auditors should prepare themselves and their organizations for