Internal Audit and External Audit

There are distinct differences in the roles, and certainly in the boundaries of the work that internal and external auditors perform. The differences are often under-recognized, and are perhaps even misunderstood and confused by stakeholders.

Corporate Governance & Cybersecurity

The joint guidance from ECIIA and FERMA enables companies to make consistent and understandable decisions about their security measures, risk management and overall cyber security posture.

Stakeholder Expectations

Understanding what drives executive management and the board will help position CAEs and the internal audit department as integral components of an organization’s business

2017 COSO ERM Framework Update​

The updated document, now titled Enterprise Risk Management—Integrating with Strategy and Performance, highlights the importance of considering risk in both the strategy-setting process and in driving performance.

Proposed Global IIA Governance Changes

The IIA’s Global Board of Directors proposes key changes to our current global governance structure. As a member of The IIA’s global association, you have the opportunity to provide your opinion on the proposed changes.

Ny guide: Engagement Planning

All internal auditors will appreciate how this practice guide covers elements of engagement planning – from understanding context to information gathering, and risk assessment to establishing objectives and scope.