2025 Global internal audit hot topics DELOITTE'S LATEST GLOBAL REPORT EXPLORES THE TOP RISKS AND OPPORTUNITIES IN INTERNAL AUDIT Read more Governing a relevant, effective, and valued internal audit function HOW CAN AUDIT COMMITTEES STAY INFORMED ABOUT NEW STANDARDS AND REGULATORY CHANGES? Read more 20...
As an internal auditor, you'll be familiar with the theory behind the IIA's Global Internal Audit Standards Supplementing these, this section explores what internal auditing is like in practice and the many pitfalls to avoid. A valuable and comprehensive resource, this section can be used as a...
and corporate governance in a world that demands transparency and ethical conduct. Prepare your organization to lead on ESG assurance by aligning internal audit processes with new regulations, stakeholder expectations, and global standards. This is your chance to reimagine the audit function for sustain...
and the Standards. The chief audit executive must periodically review the internal audit charter and present it to senior management and the board for approval. Interpretation: The internal audit charter is a formal document that defines the internal audit activity's purpose, authority, and responsibi...
adoption of the international financial reporting standards (IFRS) internal accounting standards on internal auditors. The chapter briefly discusses the two areas of internal audit interest where standards are becoming more common. The first is the "make the debits equal the credits" international ...
Standards and International Professional Practices Framework (IPPF), their arrival, like the annual delivery of the Whitepages, will not be a major source of excitement for most of us. Still, it is an especially important event that will impact the global internal audit profession for years to ...
Practice of Internal Auditing, and the Definition of Internal Auditing). From January 2025, the IPPF will be replaced with the Global Internal Audit Standards, and the FS Code with the CIIA Code of Practice. This Charter is a fundamental requirement of both the Code and the Standards. ...
standards, as appropriate. In such a case, if inconsistencies exist between the Standards and other standards, internal auditors and the internal audit activity must conform with the Standards, and may conform with the other standards if they are more restrictive. The purpose of the Standards is ...
This Internal Audit campaign helps Internal Audit work using IIA's new Global Internal Audit Standards.
Enhancing your Internal Audit (IA) capabilities to give you the power to see risk differently and the confidence to move faster in an uncertain world.