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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Modello
Three Lines Model, Assurance and Advice in Support of Effective Governance
Il documento aggiorna il "Modello delle tre linee", uno strumento pensato per aiutare organizzazioni e organi di governo a gestire meglio rischi, controllo e compliance in un contesto sempre più…
Modello
The Role of the Internal Audit Function in Enterprise Risk Management
Il documento definisce la gestione del rischio aziendale come un insieme coordinato di attività, piuttosto che una singola funzione, e identifica cinque categorie di attività ERM: identificazione,…
Guida pratica
This Global Practice Guide highlights the importance of a strong ethical culture as a cornerstone of effective governance. An effective ethics program establishes clear standards of conduct, promotes…
Guida pratica
Engagement Planning: Establishing Objectives and Scope, 2nd Edition
This Practice Guide explains how internal auditors should plan audit engagements to ensure they are aligned with organizational objectives and focused on the most relevant risks. Effective engagement…
Guida pratica
This Global Practice Guide focuses on the growing importance of privacy and data protection risk management in an increasingly complex digital environment. As organizations adopt technologies such as…
Guida pratica
Understanding Data Analytics for Internal Auditors - Global Practice Guide
Understanding Data Analytics for Internal Auditors - Global Practice Guide This Global Practice Guide examines how advanced data analytics is transforming the internal audit profession in…
Guida pratica
Data Analytics Skills for Internal Auditors - Global Practice Guide
Companion IIA Audit Tool: Audit Analytics Maturity Model This Global Practice Guide explores the skills, competencies, and technologies that enable internal auditors to effectively leverage data…
Standard
Requisito tematico - Comportamento organizzativo - Ed. Italiana
Il comportamento organizzativo si riferisce alle scelte osservabili che i dipendenti compiono nello svolgimento del proprio lavoro e dal modo in cui si relazionano con gli altri. Questo comportamento…
Standard
Organizational resilience is defined by the International Organization for Standardization as the “ability of an organization to absorb and adapt in a changing environment” (ISO 22316:2017). While…
Guida pratica
a { text-decoration: none; color: #464feb; } tr th, tr td { border: 1px solid #e6e6e6; } tr th { background-color: #f5f5f5; } This document focuses on IT change management, a…
Guida pratica
This guide supports the implementation of Standards 11.3 Communicating Results and 14.5 Engagement Conclusions by covering four key types of results of internal audit services, including (1) the…
Guida pratica
Guida pratica
Standard
Organizational behavior is the observable choices employees make in doing their jobs and how they work with others. This behavior influences performance and the achievement of organizational…
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