Artificial Intelligence and Machine Learning Audits within Insurance Firms

This position paper elaborates on the progress and relevance of AI within the European insurance industry, the upcoming legislation, and risk response.

GRC Part 1 Rethinking Risk Appetite from a Non-financial Perspective

How should the growing focus on non-financial risk, including ESG, influence how organizations view their risk appetite, and what can internal audit do to support that examination?

Navigating geopolitical risk

Building resilience demands collaboration in a challenging world. Chief audit executives consider geopolitical uncertainty a major risk, but internal audit spends little time on the subject.

Auditing Network and Communications Management

This guidance fills a gap in the GTAG series by covering objectives, risks, and controls related to an organization’s communications ecosystem.

Integrated Approaches to Internal Auditing

The key is the approach taken to integration considerations and the flexibility to deliver value based on context and the most important objectives and risks facing an entity, function, or process.

Integrated Thinking and Sustainability: Applying Key Governance Tools and Frameworks

The focus of this paper is to show how integrated thinking and reporting, effective internal control, enterprise risk management (ERM), and independent assurance provided by internal audit functions align to help organizations achieve their objectives and meet stakeholder expectations.

ESG embedding: are you ready?

Risk Managers and Internal Auditors are needed for their expertise when it comes to anticipating the effect of double materiality. The two professions can also help the Board in the dialogue with relevant stakeholders. Companies should first assess their level of maturity in terms of overall approach to sustainability.

Auditing Liquidity Risk Management for Banks

Liquidity is key to a robust and solvent financial sector. Supervisory principles hold boards accountable for an organization’s liquidity adequacy assessment and advocate a relevant and active internal audit role in assessing an organization’s liquidity risk management (LRM) process.

The System of Internal Control

What is a system of internal control, what is an ‘appropriate’ system of internal control, and how is the effectiveness of a system of internal control assessed?

Applying the Three Lines Model In the Public Sector

This paper, created in collaboration with INTOSAI, applies the principles of the model to the public sector, with specific emphasis on the role of internal audit activities, supreme audit institutions, and other external audit providers
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