Resource Search Results

The IIA Releases Updated Practice Guide on Assessing Fraud Risk Governance and Management

Since the original edition of The IIA’s practice guide, “Internal Audit and Fraud” was released in 2009, the fraud risk landscape has changed dramatically. The evolution of technology and

Maintaining Excellence in Corporate Governance

Issue 109 | February 2022 Maintaining Excellence in Corporate Governance Issue 109 | February 2022 Maintaining Excellence in Corporate Governance Tone at the Top | February 28, 2022 The first year

The ESG Risk Landscape, Parts 1-3

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

Cybersecurity in 2022, Parts 1-3

This Global Perspectives and Insights looks at cybersecurity in 2022 Cybersecurity in 2022, Parts 1-3 This three-part series looks at the evolving cyber regulatory landscape, building key

News Release

The IIA Announces Free Webinar on IPPF Evolution

News Release

The IIA kicked off the IPPF Evolution project in 2021, with an objective to modernize and transform the IIA Standards and ensure their relevance and responsiveness to today's challenges. The

Videos

The IPPF: The Framework for Internal Audit Effectiveness

Videos

The IPPF: The Framework for Internal Audit Effectiveness 380566639 The IIA

Audit Report Scoring Audit Rating Tool: Audit Report Ratings

This document outlines risk ratings for audits. Audit Report Scoring Audit Rating Tool: Audit Report Ratings This document outlines risk ratings for audits. This document outlines risk ratings

Audit Report Scoring Tool

This tool provides auditors with a method for incorporating a scoring template into their audit reports Audit Report Scoring Tool This tool provides auditors with a method for incorporating a

Audit Review Checklist (Section C-13.1)

This is an internal audit checklist. Audit Review Checklist (Section C-13.1) This is an internal audit checklist. This is an internal audit checklist. The IIA

Audit Working Paper Retention Policy

Audit Working Paper Retention Policy Audit Working Paper Retention Policy Audit Working Paper Retention Policy Audit Working Paper Retention Policy The IIA

Audit Workpaper Security and Retention Policy and Procedure

This is a sample of standard operating procedures for the internal audit department. Audit Workpaper Security and Retention Policy and Procedure This is a sample of standard operating procedures

Mitigating Cyber Threats

Issue 113 | October 2022 Mitigating Cyber Threats Issue 113 | October 2022 Mitigating Cyber Threats Tone at the Top | October 24, 2022 Internal audit can be a powerful resource for boards in

Member-Restricted Content

Artificial Intelligence 101 Series: ChatGPT for Internal Auditors

Use cases, sample prompts, and key considerations. Artificial Intelligence 101 Series: ChatGPT for Internal Auditors This guide provides use cases, sample prompts, and key considerations when

Tone at the Top: Risk Considerations for Directors in 2024

Issue 120 | December Tone at the Top Tone at the Top: Risk Considerations for Directors in 2024 This Tone at the Top focuses on risks in 2024 Risk Considerations for Directors in 2024 Tone at the

The IIA’s Updated AI Auditing Framework

The IIA’s framework for auditing artificial intelligence helps internal auditors assess AI risks, governance, and controls across the organization. The IIA’s Updated AI Auditing Framework The

Member-Restricted Content

Practical DIY: ChatGPT

Deploy ChatGPT on a private document base with complete security and confidentiality. Practical DIY: ChatGPT IIA-France outlines an approach to using ChatGPT on a private document without

Risk In Focus Part Two: Looking Ahead to 2024

In this episode we’ll discuss how internal auditors can leverage that information for planning and strengthening relationships with stakeholders. Risk In Focus Part Two: Looking Ahead to 2024 In

The Artificial Intelligence Revolution

New GPI explores internal audit and artificial intelligence The Artificial Intelligence Revolution Three-part series provides an overview of artificial intelligence, revisits The IIA's

Tone at the Top: A Watershed Moment in Sustainability Reporting

Issue 118 | August 2023 Tone at the Top: A Watershed Moment in Sustainability Reporting Tone at the Top looks at new sustainability reporting standards from ISSB. A Watershed Moment in

Tone at the Top - New SEC Cybersecurity Disclosure Rules: What Boards Must Do to Get Up to Speed

Issue 119 | October 2023 Tone at the Top - New SEC Cybersecurity Disclosure Rules: What Boards Must Do to Get Up to Speed Tone at the Top explores new SEC rules on cybersecurity incident and

The Institute of Internal Auditors Announces Next Steps on Proposed New Global Internal Audit Standards

The IIA’s Standards Board is currently reviewing public comments to inform the continued development of the Standards. The Institute of Internal Auditors Announces Next Steps on Proposed New

Exploring Ethics in Internal Audit

Ethical resilience is often listed as one of the top attributes of high performing internal auditors and audit leaders in organizations around the world. We speak with former IIA Chair Richard F.

All Things Internal Audit Fraud Podcast: Little Shop of Thieves

Listen to The IIA’s new Fraud Podcast brought to you by All Things Internal Audit. The Fraud Podcast provides fictionalized accounts of real-world frauds featured in Internal Auditor magazine’s

All Things Internal Audit: Risk in Internal Audit

This month we examine the high-tech and the high-risk aspects of internal audit. All Things Internal Audit: Risk in Internal Audit This month we examine the high-tech and the high-risk aspects of

All Things Internal Audit: Cybersecurity Awareness Month