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2040-1: Policies and procedures

The chief audit executive must establish policies and procedures to guide the internal audit activity.

2050-1: Coordination

The chief audit executive should share information and coordinate activities with other providers of assurance and consulting services.

2050-2: Assurance maps

The chief audit executive should share information and coordinate activities with other assurance and consulting services.

2050-3: Relying on the work of other assurance providers

This Practice Advisory looks at when and how internal auditors can rely upon the work of other assurance providers.

2060-1: Reporting to senior management and the board

This Practice Advisory explains that the purpose of reporting is to provide assurance to senior management and the board.

2110-1: Governance: definition

This practice advisory provides guidance on the definition of governance. It also covers how it applies to a range of different organisations.

2110-2: Governance: relationship with risk and control

This practice advisory provides strongly recommended guidance on how governance forms a link with risk and control.

2110-3: Governance: assessments

Internal audit acts in a number of different capacities in assessing and contributing to the improvement of goverance. This practice advisory provides ...

2120-1: Assessing the adequacy of risk management processes

The internal audit activity must evaluate the effectiveness and contribute to the improvement of risk management processes.

2120-2: Managing the risk of the internal audit activity

The internal audit activity must evaluate the effectiveness of risk management processes as well as contributing to the improvement of these.