In questa sezione è possibile trovare articoli, guide pratiche, best practice, paper, presentazioni e ricerche che costituiscono il patrimonio documentale dell’Associazione.
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La guidance, con uno stile semplice e di facile lettura, aiuta i Chief Audit Executive (CAEs) e i loro team a tenere il passo con il mondo dell'IT, talvolta complesso e in continua evoluzione. Di…
The use of enterprise-wide risk management frameworks has expanded as organizations recognize the advantages of coordinated approaches to risk management. The risk management framework must be…
IPPF
The IIA has released a practice guide entitled “GTAG 16: Data Analysis Technologies.” This guide aims to help CAEs understand how to move beyond the tried and true methods of manual auditing toward…
Ever-increasing compliance requirements and business complexity have driven companies to establish or procure other risk management and assurance functions. They are charged with measuring and…
Corporate Social Responsibility (CSR) presents significant risks and opportunities for many organizations. Stakeholders expect boards and management to accept responsibility and implement strategies…
IPPF
Whether IT projects are developed in house or are co-sourced with third-party providers, they are filled with challenges that must be considered carefully to ensure success. Insufficient attention to…
Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements
Maturity models establish a systematic basis of measurement for describing the “as is” state of a process. A process’s maturity can then be compared to management’s expectations or contrasted with…
The International Professional Practices Framework (IPPF) and underlying International Standards for the Professional Practice of Internal Auditing (Standards) provide the Chief Audit Executive (CAE…
IPPF
La presente GTAG fornisce agli Internal Auditor, del settore pubblico e privato, le conoscenze necessarie nel fornire i servizi, di Assurance e consulenza, per l'IT Governance.
La gestione del rischio è fondamentale per il controllo organizzativo ed è finalizzato alla creazione e alla regolazione di un sano governo societario.La realizzazione di un efficace sistema di…
Auditing the structure and operation of Executive Compensation and Benefits (ECB) programs is a legitimate and appropriate role for internal auditing. If a risk assessment indicates a review is…
GTAG 3 - Continuous Auditing: Implications for Assurance, Monitoring, and Risk Assessment
The information in the second edition of GTAG 3: Continuous Auditing: Coordinating Continuous Auditing and Monitoring to Provide Continuous Assurance, provide practitioners the most up-to-date…
The control environment is the foundation on which an effective system of internal control is built and operated in an organization that strives to (1) achieve its strategic objectives, (2) provide…
This Practice Guide provides practical guidance to internal auditors who wish to form and express an opinion on some or all of an organization’s governance, risk management, and internal control…
Guida pratica
Questa Practice Guide indica al CAE (Chief Audit Executive) la direzione da seguire nella valutazione e nella formulazione delle raccomandazioni utili al miglioramento dei processi di Governance.…
Il “The Evaluating Ethics-related Programs and Activities Practice Guide” pone una solida struttura intorno a un argomento che è sempre stato visto come troppo morbido, e quindi come una sfida da…
This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a…
This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a…
This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a…
A Call to Action: Stakeholders’ Perspectives on Internal Auditing
It is important for any profession to ask those to whom it remains accountable — the stakeholders — what they think is going well and where there may be a need for improvement in the profession’s…