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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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
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…
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
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
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
Guida pratica
Guida pratica
Guida pratica
This guide examines the audit of business applications, highlighting their critical role in supporting business processes and the control environment. As organizations increasingly adopt technologies…
Guida pratica
The guide focuses on the development of an Internal Audit strategy aligned with the organization’s mission, objectives, risks, and stakeholder expectations. In line with the Global Internal Audit…
Guida pratica
Communicating Final Engagement Results - Global Practice Guide
The guide examines how Internal Audit results can be communicated effectively to support timely management action and enhance governance, risk management, and control processes. It highlights the…
Guida pratica
The guide explores how to develop an Internal Audit strategy that is aligned with organizational objectives, risks, and stakeholder expectations. It presents a structured approach that includes…
Guida pratica
The guide examines the growing importance of Model Risk Management in organizations that rely on mathematical models, advanced analytics, artificial intelligence, and large language models to support…
Guida pratica
The guide explores the principles of IT Governance and IT Management, highlighting their role in ensuring that technology supports organizational objectives, delivers value, and enables effective…
Guida pratica
This GTAG covers processes that internal auditors should consider when planning an engagement to assess the organization’s controls over IT infrastructure and operations. For the internal…