On 9 January 2024, the Institute of Internal Auditors (IIA) released a revised set of Global Internal Audit Standards.This update presents a unique opportunity for internal audit (IA) functions worldwide to reinvent themselves and become strategic enablers of organisational success in today's dynamic...
With the newGlobal Internal Audit Standardscoming into effect soon, internal audit leaders are implementing many of the updates outlined by The IIA. One new requirement that has garnered much attention is the need to create anInternal Audit strategic planthat encompasses every facet of internal ...
While I suspect the IIA and its International Internal Audit Standards Board (IIASB) are extremely excited to be done with the multi-year project to remake the Standards and International Professional Practices Framework (IPPF), their arrival, like the annual delivery of the Whitepages, will not...
2001. The Relationship between the new IIA Standards and the Internal Auditing Profession. Meditari Accounting Research, 9:61-79.Coetzee, G.P. and du Bruyn, R. (2001), "The relationship between the new IIA Standards and the internal audit profession", Meditari - Accountancy Research, Vol. ...
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(24%) of the global banks we analyzed had been working with the same auditor for more than two decades, which may compromise independence.14 And while that's not necessarily problematic on its own, 42% of these companies also lacked an industry expert on their audit committee, and a ...
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We need to think about the benefits arising from audit report findings and recommendations. They may not lie in 'the recommendations made', but rather in how they are implemented. One of an auditor's basic objectives is to have his or her work make a difference. The International Standards ...
Gibdock has underlined its commitment to Occupational Health & Safety by becoming the first shipyard in the Mediterranean region, and one of the first companies worldwide, to achieve ISO 45001:2018 certification. An audit by LRQA completed on the 6th of July confirmed that the Gibraltar shipyard ...
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