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

​AI and data analytics present useful opportunities. Data-enabled Internal Auditing Many internal audit departments have yet to adopt the opportunities that AI and data analytics offer. Many

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

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

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

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

Press Release

Updated Version Reflects Important Changes Sought by the Internal Audit Profession The IIA Applauds Improvements in PCAOB’s Updated Confirmations Auditing Standard The Institute of Internal

Press Release

The International Internal Audit Standards Board (IIASB) has analyzed the feedback received on the draft Global Internal Audit Standards™ during the public comment period. Nearly 19,000 specific

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

Guidance

Updated and aligned with the Global Internal Audit Standards. GTAG: Auditing Network and Communications Management, 2nd Edition Covers processes internal auditors should consider when auditing

Executive Knowledge Brief

​A recap of The IIA's recent Executive Webinar. Internal Audit and the Audit Committee’s Role in ESG ​A panel of thought leaders discusses internal audit's role supporting ESG. Internal Audit

Global Knowledge Brief

Second in a three-part Global Knowledge Brief series on data analytics Data Analytics: Part 2: Gathering, Understanding, and Visualizing Data ​Part 2 examines gathering, understanding and

Global Knowledge Brief

​First of a three-part series on Data Analytics Data Analytics Part 1: Literacy, Governance, and Management ​Part one looks at the importance of understanding and managing data from

Guidance

​To help auditors enhance and improve deliverables while considering culture, organization maturity, and stakeholder needs. Practice Guide: Integrated Approaches to Internal Auditing ​This guide

Global Knowledge Brief

​Part 3 of Internal Audit in a Post COVID World series Internal Audit in a Post COVID World: Part 3, Redefining the Resilient Organization ​This Global Knowledge Brief, the last in a series of

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

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.

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

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

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