Resource Search Results

​This is a joint paper by The IIA and INTOSAI. Applying the Three Lines Model in the Public Sector ​This release shows the alignment of governance structures in the public sector to The IIA’s

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 Best Practices

Keeping Pace With Global Anti-Corruption Enforcement Examining Global Anti-Corruption Regulation and Enforcement Explore how rising international cooperation is reshaping anti-corruption

​​Internal audit should periodically review the governance structure and related sub-process responsibilities.​​ Model Governance, Where to Begin? ​​Internal audit should periodically review the

​​I challenge chief audit executives to take the lead in discussing how internal audit is responding in the pandemic. 5 Things Internal Audit Must Tell the Audit Committee Now! ​​I challenge

Tim Berichon, Director of CAE Services at The IIA, chats with Suri Musiri of Echo Global Logistics on how Internal Audit (even a small audit shop) can "get in the middle". Continuing the

Updated guidance aligned with the Global Internal Audit Standards. Auditing Insider Threat Programs Explains how to assess insider threat programs and suggest potential enhancements. Auditing

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

Executive Knowledge Brief

Practical Tips From CAEs to Conform to the Cybersecurity Topical Requirement The Cybersecurity Topical Requirement in Practice How CAEs are implementing The IIA's Cybersecurity Topical Requirement.

Guidance

New guidance aligned with the Global Internal Audit Standards. Global Practice Guide: Coordination and Reliance: Working with Other Assurance Providers This guide and its companion tools support

Executive Knowledge Brief

How CAEs Can Best Use the Competency Framework. Six Ways the Internal Auditing Competency Framework Supports Success Six Ways CAEs Can Use the Competency Framework to Maximize Internal Audit

Global Knowledge Brief

Latest GKB looks at technology adoption Innovation and Technology Part 2: Staying on top of the organization's technology adoption Examines internal audit's role in supporting technology adoption

Global Knowledge Brief

Last of three-part series on innovation and technology Innovation and Technology Part 3: Internal Audit's Technology Talent Challenge Part 3 of innovation and tech looks at upskilling the

Guidance

Updated and aligned with the Global Internal Audit Standards. Global Practice Guide: Internal Auditing and Fraud, 3rd Edition This third edition of "Internal Auditing and Fraud" supersedes

Global Knowledge Brief

The focus on sustainability is driving data governance. Sustainability Part 2: How the Focus on Sustainability Is Driving Data Governance Part 2 of a 3-part series examines how new mandates make

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

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

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

Global Knowledge Brief

Cyber threats are ever evolving in an AI-driven world. Cybersecurity Part 1: Cyber Threats in an AI-Enhanced World This brief examines how cyber threats are changing in an AI-driven world and how

Global Knowledge Brief

This GKB explores cybersecurity staffing. Cybersecurity Part I: Staffing and Development for the Next Generation This GKB looks at internal audit challenges for cybersecurity staffing and

Executive Knowledge Brief

Change is coming to the Standards, and while much of it should be familiar to internal auditors, there are some key differences. Based on a recent webinar, this Executive Knowledge Brief

Global Knowledge Brief

This Global Knowledge Brief is the third in a three-part series on Governance, Risk, and Control GRC Part 3: How Digital Transformation Is Transforming GRC This Global Knowledge Brief is the third

Global Knowledge Brief

This Global Knowledge Brief examines AI The Artificial Intelligence Revolution Part I: Understanding, Adopting, and Adapting to AI This is the first of three Global Knowledge Briefs that will

Executive Knowledge Brief

Tips to improve board communication Communicating With the Board and Executives to Understand Key Strategic Risk Strategies and approaches to improving communication of risk to the board

Global Knowledge Brief

First of 3-part GKB series on GRC GRC Part 1: Rethinking Risk Appetite from a Non-financial Perspective Part 1 of the GRC series looks at risk appetite evolution. GRC Part 1 Rethinking Risk