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Global Technology Audit Guide (GTAG): Auditing Business Applications Business applications are crucial enablers of business processes and may comprise single software programs or a collection of

Bookstore

Cognitive biases are systematic errors in thinking that occur when we process and interpret information; they influence how we make decisions and render judgments. These erroneous and innate

Bookstore

This content is exclusively available for free in PDF format to IIA members. Please use this link to download your copy today! Stability within the banking sector is crucial to preserving the

Webinar

Learn about artificial intelligence (AI) fundamentals, benefits, risks, and trends. Decoding AI: Public sector internal audit insights Learn about artificial intelligence (AI) fundamentals,

External and independent assessors who perform quality assessments encounter many different internal audit activities. Common Observations During an External Quality Assessment (EQA) External and

Bookstore

This content is exclusively available for free in PDF format to IIA members. Please use this link to download your copy today!  This guidance, updated to align with the Global Internal

Bookstore

This content is exclusively available for free in PDF format to IIA members. Please use this link to download your copy today!  Liquidity risk management is key to a robust and solvent

Guidance

While chief audit executives in public sector organizations may choose to use the general model internal audit charter available from The IIA, this version has been modified to contain elements

ACCA believes it is vital for finance professionals to understand. ACCA - AI (Artificial Intelligence) in the Finance Profession Discover why the ACCA believes it is vital for finance

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

This paper summarizes the points at issue regarding auditing of AI services and systems, and presents a perspective for aiming at AI auditing that contributes to AI governance. Advancing AI

Update: The IIA Updates Three Lines ModelNew release considers risk and governance in a complex world. Update: The IIA Updates Three Lines Model New release considers risk and governance in a

There's no need to reinvent the wheel — a combination of tried and true methods can go a long way on culture audits. Auditing Culture: Familiar Techniques There's no need to reinvent the wheel

Internal auditors should examine several “tacit truths” that often hinder organizational ethics. ​6 Myths of Business Ethics Internal auditors should examine several “tacit truths” that often

​Editor's Note: GDPR Is Just the Beginning ​Editor's Note: GDPR Is Just the Beginning It is no surprise that cybersecurity and data protection remain top worries among chief audit executives

Internal auditors around the world are starting to learn the impact of Europe’s data protection regulation on their organizations and their role in compliance. GDPR's Global Reach Internal

Internal auditors should contribute to the collective public good. ​Creating a Better Society Internal auditors should contribute to the collective public good. Internal auditors should contribute

A top-down assessment model can help internal auditors keep tabs on regulations and ensure the organization is prepared for what lies ahead. ​A Plan for Regulatory Change A top-down assessment

Articles

To meet the needs of their organizations and stakeholders, today’s internal auditors must possess a strong understanding of the profession’s key priorities and risks. ​4 Tips to Sharpen Your

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

With cybersecurity now a board-level issue, internal audit must keep board members informed about the risks and help them fulfill their oversight responsibilities. ​Cyber Risk and the Board With

​Organizations are poorly prepared to protect themselves against cyberattacks. Editor's Note: Under Attack ​Organizations are poorly prepared to protect themselves against cyberattacks. ​

Digital

Having the courage to make a job change can bring growth and insight for internal auditors. ​A New Runway Having the courage to make a job change can bring growth and insight for internal

Lack of clear strategy inhibits adoption of audit technology. ​Update: The Intelligent Automation Barrier Lack of clear strategy inhibits adoption of audit technology. Lack of clear strategy