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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“The Three Lines of Defense in Effective Risk Management and Control” è il nuovo Position Paper, edito dall'IIA, che fornisce le linee guida utili alla mitigazione dei rischi, con speciale…
What is GAIT for Business and IT Risk? GAIT for Business and IT Risk, or GAIT-R, focuses on identifying the key controls that are essential to achieving business goals and objectives. Who is it for?…
Guida pratica
What is GAIT for IT General Control Deficiency Assessment? GAIT for IT General Control Deficiency Assessment, or GAIT 2, provides an approach for evaluating IT general controls deficiencies…
What is GAIT Methodology? GAIT Methodology is a guide to assessing the scope of IT general controls using a top-down and risk-based approach. Who is it for? Management and external auditors can…
Paper
Questo documento è la traduzione del Position Paper "Resourcing alternatives for the Internal Audit Function", emesso dall'Institute of Internal Auditors e fa parte del IPPF.Lo scopo è…
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…
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…
In today’s business environment, where there is increasing focus on governance, risk management, and control, appointing a CAE is a critical undertaking for any organization. This imperative activity…
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 IIA has released a practice guide entitled “Interaction with the Board.”The purpose of this practice guide is to assist the Chief Audit Executive (CAE) in meeting the requirements of the…
This guide provides internal auditors with guidance in auditing external or extended business relationships (EBRs). Management also may use this guide in managing and monitoring the risks associated…
La rilevanza della posizione degli Internal Auditor è rafforzata dalla loro capacità di adattarsi alle mutate aspettative, nonché dalla loro abilità di mantenersi in linea con gli obiettivi…
The importance of independence and objectivity, which has always been significant for internal auditors, continues to increase among the challenges facing internal audit activities in the constantly…
This guide discusses fraud and provides general guidance to help internal auditors comply with professional standards. Because fraud negatively impacts organizations in many ways — financially,…
IPPF
This GTAG focuses on how business continuity management (BCM) is designed to enable business leaders to manage the level of risk the organization could encounter in the case of a natural or man-made…
Questa Practice Guide, che sostituisce la IIA Global Technology Audit Guide (GTAG)"Managing and Auditing Privacy Risks", pubblicata nel mese di guigno 2006, fornisce ai professionisti una…
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…
Questa Practice Guide, che sostituisce la IIA Global Technology Audit Guide (GTAG)"Managing and Auditing Privacy Risks", pubblicata nel mese di guigno 2006, fornisce ai professionisti una base per…