Resource Search Results

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

​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

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

Recommended

This guide will assist internal auditors with an explanation of the audit approach, audit considerations such as access to information and privileged communications, as well as the skills and

Articles

​Ethical considerations of internal audit Ethics and Internal Auditing ​Ethics and morals not only play a vital role in the success of an organization but also in holding on to its position in

Global Perspectives and Insights

Help organizations understand and harness the power of disruption. Internal Audit in the Age of Disruption ​Internal audit must take steps to become a key asset in helping organizations

IIA Position Papers Position Papers assist a wide range of interested parties, but are primarily designed to inform and educate internal audit stakeholders on issues of importance to The IIA and

Provides an overview of ethics in the public sector. Dealing with Ethical Dilemmas ​​Provides an overview of ethics in the public sector. Addresses integrity, accountability, transparency, and

Industry Knowledge Brief

​​In Armenia, by the end of 2018, the number of internal auditors working in the public sector was 290 — more than in the country's private sector. Challenges in Public Sector Internal

Tools

After establishing the engagement objectives and scope, internal auditors must determine the availability of appropriate and sufficient resources to achieve the engagement’s objectives, as

​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

An effective way to perform and document an engagement-level risk assessment is to create a risk matrix listing the relevant risks and then expand the matrix to include measures of significance.

Explores the CAE's responsibility for discussing management's acceptance of risks with management and the board. 2600 – Communicating the Acceptance of Risks ​Explores the CAE's responsibiltiy

Discusses the CAE's responsibilities for communication and approval of internal audit's plans and resource requirements. 2020 – Communication and Approval ​Discusses the CAE's responsibilities

Tools

This tool references specific standards from the International Standards for the Professional Practice of Internal Auditing. Execute a Risk Assessment This tool references specific standards from