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​​Several steps can help practitioners avoid common pitfalls that cause audit clients unnecessary distress. Pain-free Auditing ​​Several steps can help practitioners avoid common pitfalls that

Guidance

Updated to align with the Global Internal Audit Standards™ Global Practice Guide: Auditing Liquidity Risk Management for Banks, 3rd Edition Updated guidance specifically for internal auditors in

Recommended

Helps ensure that the CAE is aware of the organization’s risks and controls in relation to organizational goals and objectives. Coordinating Risk Management and Assurance​ ​This practice guide

Global Knowledge Brief

Explores social media strategy, governance, and auditing. Auditing and Governance of Social Media ​Explores social media strategy, governance, and auditing. Summarizes lessons learned in crisis

​Explains how climate actions impact organisations and explores internal audit's role. Climate Action Implications for Internal Audit ​Explains how climate actions impact organisations. Lists

Recommended

Help internal auditors develop competence in providing assurance over cybersecurity risks. Assessing Cybersecurity Risk: The Three Lines Model Designed to help internal auditors develop competence

Executive Knowledge Brief

​Misalignment between CAEs, the Board, and executives Business Continuity and Crisis Response ​Ensure business continuity plans perform optimally, regardless of the crisis at hand. Business

​Provides a framework for developing the audit team's critical skills. Approaches to upskilling for internal auditors Provides a framework for developing the audit team's critical skills.

Presents an overview of data analytics and its benefits. Data Analytics Mandate: Part 1: Where do we go from here? Presents an overview of data analytics and its benefits. Identifies resources

​Anticipated regulatory changes in 2020 Regulatory Risk in 2020: Finding alignment between internal audit and stakeholders ​Highlights the forms regulatory changes may take in 2020, and some

Executive Knowledge Brief

​FAQs for Standards Series 1300 QAIP Considerations During the COVID-19 Pandemic ​CAEs must focus on conform to the International Standards for the Professional Practice of Internal Auditing.

Executive Knowledge Brief

Focuses on the value of complete, accurate, timely, and relevant information going to the board. The Quality of Board Information ​This knowledge brief focuses on the value of complete, accurate,

​Talent management is a strategic risk that underpins nearly every other risk. Talent Management Risk: An In-Depth Analysis Based on OnRisk 2020 ​Talent management is a strategic risk that

Whatever stage organizations are at, digital transformation is ultimately about data Data and New Technology Risk Whatever stage organizations are at, digital transformation is ultimately about

Global Knowledge Brief

​This is the second of a three-part series on the evolving ESG risk arena and internal audit's roles and responsibilities. The ESG Risk Landscape Part 2: Implementation, Reporting, and Internal

Guidance

Offers insights from the grantor and the grantee perspectives and tools for auditing grants. Auditing Grants in the Public Sector This practice guide offers insights from the grantor and the

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

Guidance

Strengthen your model risk management (MRM) framework with this guide and its companion tool. Auditing Model Risk Management Strengthen your model risk management (MRM) framework with this guide

Guidance

Updated and aligned with the Global Internal Audit StandardsTM. Global Practice Guide: Auditing Capital Adequacy and Stress Testing for Banks, 3rd Edition Understand the elements of the capital

Recommended

​Discusses an external provider's responsibility for informing the organization of the organization's responsibility for maintaining an effective internal audit activity, including a

Recommended

​Discusses differences between internal and external audit mandates. Explores how the IPPF can assist with executing both mandates. Applying The IIA’s International Professional Practices

Guidance

Global Technology Audit Guide (GTAG) 16: Data Analysis Technologies GTAG: Data Analysis Technologies This GTAG help CAEs understand how to move beyond the tried and true methods of manual

Global Technology Audit Guides

Fraud Prevention and Detection in an Automated World GTAG: Fraud Prevention and Detection in an Automated World This GTAG informs CAEs and internal auditors on how to use technology to help

Global Technology Audit Guides

Updated guidance aligned with the Global Internal Audit Standards. GTAG: Understanding and Auditing Big Data This updated Global Guidance, aligned with the Global Internal Audit Standards,

Guidance

This practice guide provides guidance on the uses of maturity models, identifies considerations for their selection, and provides instructions on how to build them. Components of existing