Publikasjoner

IIA International Guidance

Embedding ESG and sustainability considerations into the Three Lines Model

The World Business Council for Sustainable Development and The IIA collaborate to offer practical suggestions and examples for integrating sustainability considerations into the key roles and responsibilities within The IIA’s Three Lines Model.

IIA International Guidance

Auditing Capital Adequacy and Stress Testing for Banks

Internal auditors working in financial services should understand the international standards and principles of capital adequacy that apply to their jurisdictions.

IIA International Guidance

ESG: Key aspects and questions

ESG implies risks and opportunities and should be integrated into the organization’s strategy.

IIA International Guidance

Internal Audit and ESG criteria

Companies’ increasing awareness of their social responsibilities – also called sustainability– in relation to their performance in managing the environmental, social and governance (ESG) factors, requires them to include these aspects in their business models and
investment strategies and to assess their impact on profitability, liquidity, reputation and relationship with wider society, among other factors.

IIA International Guidance

The ESG Landscape part 3

Evaluating ESG Risk.

IIA International Guidance

The ESG landscape part 2

Implementation, reporting, and internal audit’s role

IIA International Guidance

The ESG Landscape Part 1

Understanding ESG Reporting Standards in 2022 and Beyond.

IIA International Guidance

Prioritizing Environmental, Social and Governance

Exploring Internal Audit’s Role as a Critical Collaborator.

IIA International Guidance

Auditing Mobile Computing

This guide supersedes the Global Technology Audit Guide (GTAG), «Auditing Smart Devices,» and broadens the scope to focus on a wider range of risks and controls related to a mobile workforce.

IIA International Guidance

Internal audit and compliance

This paper is designed to help bring clarity to these complexities and avoid confusion, gaps, and unnecessary duplication. Clear understanding is essential, collaboration is strongly encouraged, and the independence of internal audit is fundamentally important.