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.
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.
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
Cybersecurity attacks are increasing as the tools for detecting and exploiting vulnerabilities in networked systems and devices become increasingly sophisticated or commoditized. Threatening technologies and methods are advanced by criminal enterprises, state-sponsored hackers, and others with malicious intentions.
Intended to serve as a practical, step-by-step approach for internal audit leaders, this guide summarizes the standards, staffing, and resources needed to successfully plan and implement or improve an internal audit activity in the public sector.
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.