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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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…
Guida pratica
Tradizionalmente, le attività di Audit erano in gran parte associate alla raccolta di informazioni sui sistemi finanziari di un'organizzazione o di un'azienda. Tuttavia, le recenti attività di Audit…
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…
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…
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…
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…
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…
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…
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,…