Resource Search Results

Discover how the board, C-suite, and CAEs view risk in the third annual report, OnRisk 2022: A Guide to Understanding, Aligning, and Optimizing Risk. OnRisk 2022: A Guide to Understanding,

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

Discusses internal audit's work regarding the assessment and continuous improvement of controls. 2130 – Control ​Discusses internal audit's work regarding the assessment and continuous improvement

​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

​This tool shows ways mapping process flows support identifying risks and controls. Mapping Process Flows ​This tool shows ways mapping process flows support identifying risks and controls. ​This

Harold Silverman, Managing Director of CAE Services at the IIA chats with former IIA Global Chairman fo the Board and Current COSO Chairman about how organizations can leverage the COSO frameworks

Tools

​Suggests areas of concern for a Conduct audit Conduct: Sample Risks ​Supports the risk assessment phase of a Conduct audit. ​​This member-only certified tool supports the risk assessment phase

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

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

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

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

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

Global Perspectives and Insights

​This Global Perspectives & Insights examines the latest developments in environmental, social and governance risks. Global Perspectives & Insights The ESG Risk Landscape, Parts 1-3 ​This

​Commends WGVBS efforts. WGVBS: Risk-Assessment Framework for SAIs to Incorporate Relevant SDGs-Related Programs in their Annual Audit Plans Commends WGVBS efforts. Encourages consideration of

Executive

Internal Control Self-Assessment Policy and Instructions Internal Control Self-Assessment Policy and Instructions This is a sample of standard operating procedures for the internal audit

All Things Internal Audit

Mason Wilder, research director of the Association of Certified Fraud Examiners, discusses the findings and implications of the Occupational Fraud 2024: A Report to the Nations. All Things

Global Perspectives and Insights

Latest Global Perspectives & Insights Global Perspectives & Insights: Fraud Latest Global Perspectives & Insights examines fraud in the current risk landscape. Fraud  This Global

Executive

This is a sample of an enterprise risk assessment scorecard and template. Operational Risk Assessment Template - Banking This is a sample of an enterprise risk assessment scorecard and template.

​The big risks identified before the COVID-19 crisis are just as important as they were then ... maybe more. Let Me Think, Where Was I? ​The big risks identified before the COVID-19 crisis are

​Internal auditors must be drivers in promoting ESG practices in their organizations. ​Internal auditors must be drivers in promoting environmental, social, and governance practices in their

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

All Things Internal Audit

In this episode, an auditor uncovers a $250,000 embezzlement by a trusted controller, revealing years of fraud and weak controls. Fraud Podcast: The Out of Control Controller In this episode, an

All Things Internal Audit

In this episode, an investigation reveals a disastrous acquisition due to rushed due diligence that missed critical issues. Fraud Podcast: Too Close to the Sun In this episode, an investigation

Research

Anti-Fraud Collaboration Fraud and Emerging Tech Report written by The IIA's David Petrisky. The IIA is a member of the Anti-Fraud Collaboration. Fraud and Emerging Tech: Identity and

Tools

​Resources to more efficiently and effectively focus on fraud deterrence, detection, and risk management. Anti-Fraud Collaboration Provides resources with insights and recommendations on how to