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Research

Anti-Fraud Collaboration Fraud and Emerging Tech Report written by The IIA's David Petrisky. The IIA is a member of the Anti-Fraud Collaboration. Fraud and Emerging Tech: Identity and

Risk

Risk in Focus provides practical, data-driven research to help internal auditors and their stakeholders understand today’s risk environment and prepare audit plans for the year ahead. Risk In

Online Exclusives

​Environmental, health and safety, and sustainability auditors are finding new ways to adapt to restrictions on travel and site visits. Site Audits in the COVID-19 New Normal ​Environmental,

Online Exclusives

New IIA President and CEO Anthony Pugliese sees many opportunities for moving the profession forward and positioning The Institute for long-term success. Learning, Growth, and Inclusion New IIA

Online Exclusives

​How do auditors pivot back to working in-office when business is anything but usual? Return to the Workplace ​How do auditors pivot back to working in-office when business is anything but usual?

Help report on ESG risks and initiatives. Is ESG the Next Sarbanes-Oxley? Internal audit needs to be ready to help organizations report on their ESG risks and initiatives. Internal audit needs to

A new study spotlights how the crisis is impacting financial misstatement risks and internal control audits. Financial Reporting During the Pandemic A new study spotlights how the crisis is

Digital

​A sales manager makes up for lost commission income. Sailing the Tradewinds to Fraudulent Gains ​When her commission structure is cut, an advertising sales manager finds a way to make up for the

​Commends WGVBS efforts. WGVBS: Risk-Assessment Framework for SAIs to Incorporate Relevant SDGs-Related Programs in their Annual Audit Plans Commends WGVBS efforts. Encourages consideration of

​Resources to more efficiently and effectively focus on fraud deterrence, detection, and risk management. Anti-Fraud Collaboration Center Provides resources with insights and recommendations on

Global Perspectives and Insights

Latest Global Perspectives & Insights Global Perspectives & Insights: Fraud Latest Global Perspectives & Insights examines fraud in the current risk landscape. Fraud  This Global

All Things Internal Audit

Mason Wilder, research director of the Association of Certified Fraud Examiners, discusses the findings and implications of the Occupational Fraud 2024: A Report to the Nations. All Things

Tools

​Suggests areas of concern for a Conduct audit Conduct: Sample Risks ​Supports the risk assessment phase of a Conduct audit. ​​This member-only certified tool supports the risk assessment phase

​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. ​This

​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

Executive

Internal Control Self-Assessment Policy and Instructions Internal Control Self-Assessment Policy and Instructions This is a sample of standard operating procedures for the internal audit

Executive

This is a sample of an enterprise risk assessment scorecard and template. Operational Risk Assessment Template - Banking This is a sample of an enterprise risk assessment scorecard and template.

Harold Silverman, Managing Director of CAE Services at the IIA chats with former IIA Global Chairman fo the Board and Current COSO Chairman about how organizations can leverage the COSO frameworks

Global Perspectives and Insights

​This Global Perspectives & Insights examines the latest developments in environmental, social and governance risks. Global Perspectives & Insights The ESG Risk Landscape, Parts 1-3 ​This

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

This Practice Guide, which replaces The IIA’s Global Technology Audit Guide (GTAG) “Managing and Auditing Privacy Risks” published in June 2006, provides practitioners with a foundation for

Global Knowledge Brief

Global Knowledge Brief on Cybersecurity and third-party risk Cybersecurity Part 3: Cybersecurity Third-Party Risk Management The last of a three-part series on cybersecurity, this Global

Recommended

Provides tools and techniques to help internal auditors build a work program and perform engagements involving IT governance. Auditing IT Governance ​This practice guide provides tools and

Global Knowledge Brief

Internal Audit's Strategies to Maintain Long-Term Effectiveness Social/Human Capital/Culture: Part 3: Tomorrow’s Internal Auditors This brief examines different strategies to keep internal

Executive Knowledge Brief

How CAEs can oversee second-line and internal audit functions. ERM Function Oversight How CAEs can oversee second-line functions while maintaining independence for internal audit