Global insights

Annual North American Pulse of Internal Audit

2021 Many Sides of Crisis | Full report | Summary
Explores the disparity in opportunities that the pandemic has produced and its harmful effects.

Click here for previous pulse reports

Crisis resilience

Crisis resilience is the ability to resist, react to and recover from a devastating disruption. This article explores how internal audit can help their organisation move from crisis aware to crisis resilient.

(Crisis management) Strategic public asset protection

Learn the vital importance of strategic public assets (SPAs), and the role of internal audit within public sector entities that are responsible for cross or inter-government response and recovery of SPAs in the event of natural or man-made disasters or threats. 

 Questions your internal audit activity should ask.

Auditing culture - A hard look at the soft stuff

A concise, informative guide.

Data ethics

Where does internal audit fit.

Managing the business risk of fraud  

A practical guide.

 (Health and Safety) Audits reimagined

As internal audit risks continue to increase — especially in the EHS arena — stakeholders are looking to internal audit for a more proactive approach to risk.

Reducing enterprise risk

Protecting brand through stakeholder support.

Auditing social media

Adding value by improving governance.

Artificial intelligence (part 1)

This report on Artificial Intelligence (AI) is part one of a three-part series, and outlines five critical and distinct internal audit activities related to AI.

Artificial intelligence – auditing framework, practical applications (part 2)

This document describes the Framework's components and elements, and provides practical recommendations for implementation. 

Artificial intelligence – auditing framework, practical applications (part 3)

Learn the mechanics of AI, including risks and opportunities, with the third and final part of IIA Global's series on the subject. 

Cloud security, insider threats, and third-party risks

Ten questions internal auditors should be prepared to answer.

Data analytics mandate - Part I

Balancing all the requests of your internal business units is vital for the success of your internal audit data analytics function. Learn how to build a data analytics function that enhances audit service delivery.

Data analytics mandate - Part II

Part II dives into the strategies, tools, and tactics for building a comprehensive data analytics programme that can deliver enhanced audit services.  

Integrating a data driven approach

Learn the basics of building data analytics into the internal audit methodology. 

Data privacy

 Questions your internal audit activity should ask to determine if your organisation is properly addressing data privacy.

5G and the 4th Industrial Revolution – Part I

Part one of a two-part series looks at keys issues that are bound to arise once 5G is a reality. The report seeks to prepare organisations for the potential impacts of 5G so they can proactively address the issues.

5G and the 4th Industrial Revolution - Part II

Building on Part I, this report continues the important examination of what could be one of the most influential and disruptive technological advancements of the 21st century.

Effective working papers - learning the basics

This knowledge brief discusses how effective working papers are essential to the success of the internal audit activity.

Benefits and challenges of remote auditing and the skills needed by internal auditors.

​Understanding and building competencies for success.

Insight and practical advice for sustainability reporting.

Fourth wave environmentalism: reducing harmful exposures

An overview of the Environmental Defence Fund’s (EDF) introduction of the Fourth Wave of Environmentalism, that provides internal auditors with information on how environmental issues impact organisations and their roles.

India's environment crisis

A case for third party audits and a comprehensive environmental programme.

Climate action: implications for internal audit

Internal audit needs to be aware of the actions, risks and opportunities associated with climate change.

Human trafficking and slavery

Internal auditing's role in transparency.

Understanding the effects of diversity and inclusion on organisations

How diversity impacts the workplace and affects productivity and organisational value.

Internal audit and external audit

Distinctive roles in organisational governance.

This global perspectives and insights report defines what it means to be agile and innovative in today's marketplace and how the two are interdependent.

Agile internal audit

Leading practices on the journey to becoming agile.

Learn about an innovative approach to developing audit reports for operational and implementation audits.

From conformance to ambition

Applying the internal audit ambition model for QAIP and benchmarking.

Internal audit in the age of disruption

By focusing on assurance, engaging with subject-matter experts, investing in training and disruptive technologies, putting new technologies to work, and providing insight into emerging risks and opportunities, internal audit may be seen as a key asset in helping the organisation to harness the power of disruption.

Top risks faced by chief audit executives (2018)

Learn how to effectively manage the top five risks that chief audit executives face.

Audit team transformation

Learn additional strategies to retain talent by using talent to its fullest, and build a talent pipeline of multi-generational, multi-departmental sources to create “audit team transformation”.

Approaches to upskilling for internal audit

Innovative thinking, communication, technology, and other skills that support innovation and agility are in short supply. How can chief audit executives help develop these critical skills in their staff members?

Optimising talent management in an evolving audit landscape

The evolving challenges organisations are facing when trying to recruit and retain top internal audit talent.

Solving key challenges in a small audit group

Insight into the ways small audit functions can meet  challenges by making the most of their resources.

Good practices for (smaller) internal audit functions

This analytics report from IIA Netherlands seeks to provide practical applications of analytics, particularly smaller internal audit functions by assessing experiences, needs and leading analytical practices.