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.
How often have you heard peers complaining about complex GRC solutions that are a burden rather than a help? Why should a small audit department invest in a large and complex audit management system to improve efficiency?
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.
This special edition of Global Perspectives and Insights explores the internal audit’s role in Artificial Intelligence by discussing associated risks and opportunities.
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
Hot Topics for Internal Audit 2018: A report from European Institutes of Internal Auditors. Great input to the audit planning!
Internrevisjonen skal gi objektive og uavhengige bekreftelser og råd til styret og ledelsen om kvaliteten og effektiviteten til organisasjonens prosesser for governance, risikostyring og internkontroll. Dette skal bidra til å forbedre driften i organisasjonen og beskytte dets verdier og omdømme.
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.
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.
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.