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Governance

Governance is the combination of processes and structures that the board puts in place to inform, direct, manage and monitor the activities of an organisation to achievement its objectives.

The guidance and resources on this page should be considered as a start point to your learning journey.

IPPF links | Guidance | Additional resources | Relevant position papers

Main IPPF links

Core Principles

4. Aligns with the strategies, objectives, and risks of the organization.
8. Provides risk-based assurance.
9. Is insightful, proactive, and future-focused.
10. Promotes organisational improvement.

Core principles

2110 Governance

Implementation guidance

Guidance

Audit Committees

Chartered IIA
What every director should know	UK model audit committee charter	Audit committee effectiveness
When to establish IA activity?	Models of effective internal audit	Building effective internal audit
Internal audit effectiveness	10 ways to get more from IA	How IA works with the committee
AAP - role of internal audit	How to facilitate creation of AAP	Application of the Three Lines Model
IIA Global
Assessment for audit committees	US model audit committee charter	Appoint, perform and evaluate

Board Briefings | click here for briefings on a range of topics

Board briefings are designed for internal auditors to share with their audit committee, board and senior executives.

Board effectiveness

Chartered IIA
Board evaluation
Presenting info on strategy	Non-executive director recruitment	Board diversity

Culture

Chartered IIA
Culture and the role of IA	Culture and evolving approaches	Models and tools

Organisational culture	Whistleblowing
IIA Global
Diversity and inclusion

Fraud

Chartered IIA
Fraud	Engagement planning: fraud risks	Anti-money laundering
IIA Global
Internal auditing and fraud
Managing the business risk of fraud	GTAG13 Fraud prevention	GTAG auditing insider threats

Governance

Chartered IIA
Corporate governance	UK Corporate Governance Code	Good corporate governance?
Financial viability	Remuneration and bonuses	Whistleblowing

Reporting - public information such as annual reports

Chartered IIA
Integrated reporting	IA in non-financial and reporting	Enhanced integrated reporting
AAP - role of internal audit	How to facilitate creation of AAP	Viability statements

Three lines model - please note the word 'defence' is no longer used, we are updating guidance

Chartered IIA
Three Lines Model	Assurance services

Risk management and IA	IA's relationship with regulators	Working with stakeholders
Mapping assurance	AAP - role of internal audit	How to facilitate creation of AAP
IIA Global
Developing an assurance map	Risk management and assurance	IA and the second line of defence
Reliance by internal audit on other assurance providers