Publikasjoner

IIA International Guidance

The role of Internal Audit in ESG in the Banking Sector

The report underscores the vital role Internal Audit plays in this ESG management.

IIA International Guidance

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.

IIA International Guidance

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?

Veiledere fra IIA Norge

Maturity Model for Governance

This Maturity Model is intended as a governance tool to be used in mapping the level at which the organisation is managed.

COSO-rammeverk

COSO: Achieving Effective Internal Control Over Sustainability Reporting (ICSR)

Builds trust and confidence in ESG/Sustainability reporting and
decision-making.

IIA International Guidance

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.

IIA International Guidance

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.

IIA International Guidance

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.

COSO-rammeverk IIA International Guidance

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.

IIA International Guidance

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.