Resource Search Results

For internal audit to operate at the highest levels, it must have clearly defined and articulated marching orders from the governing body and management. The Internal Audit Charter A Blueprint to

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

Conformance to the IPPF is essential in meeting the responsibilities of internal auditors and the internal audit activity (IAA). Why Conformance Matters Why Conformance Matters Position Papers |

Fraud is not unique to any organization type and no organization is immune. Since the opportunity to commit fraud exists everywhere, it is important for organizations to effectively leverage

Knowledgeable and competent resources within internal audit are needed to ensure assurance and advisory work are performed in alignment with the organization’s expectations and in conformance

Internal audit’s role in governance is vital. Internal audit provides objective assurance and insight on the effectiveness and efficiency of risk management, internal control, and governance

Position Papers

A legal, regulatory, and policy framework for the internal audit profession, this paper offers a comprehensive framework for national institutes to advocate for internal audit within their

Whether internal audit participates on an organization’s governing body and executive committees depends largely on what leadership defines as internal audit’s scope of work. Internal Auditing’s

The Three Lines Model is a fresh look at the familiar Three Lines of Defense, clarifying and strengthening the underpinning principles. The IIA’s Three Lines Model: An update of the Three Lines

ERM is a structured, consistent, and continuous process applied across the organization that identifies and assesses risks, as well as decides on responses to and reports on opportunities and

The best relationships are partnerships, and the CAE must be equally open and clear with the audit committee about ways to enhance or improve its support of internal audit activities.