Metodologie, tecniche e pratiche di Audit

Audit Reports

Executive SummaryAs the demand for internal audit value shifts from a retrospective view to a forward-looking perspective, internal auditors are expected to adapt with innovative methods to assess and communicate internal audit results. Communicating engagement results effectively provides management the opportunity to take corrective actions in a timely manner. La Guida Pratica, scaricabile gratuitamente per tutti i soci AIIA, è acquistabile in formato elettronico per i non soci >>

Gestione degli interventi correttivi a seguito di attività di Internal Auditing

Documento presentato nel corso dell'evento Gestione degli interventi correttivi a seguito di attività di Internal Auditing tenutosi lunedì 3 ottobre 2016 presso The Westin Palace - Milano.

Internal Audit and the Second Line of Defense

Executive SummaryAs governance and monitoring functions collaborate more closely to avoid duplication of effort, internal audit may be asked to take on responsibilities for risk management, compliance, regulatory oversight, and other governance activities.The chief audit executive (CAE) plays a critical role in navigating between internal audit’s traditional role and assuming responsibilities for risk management, compliance, and other governance functions. The CAE should be held accountable for preserving independence and objectivity, communicating with management and the board, and confirming management’s acceptance of risk to internal audit’s independence and/or auditor objectivity.To navigate through these competing challenges, internal auditors can look to The IIA’s guidance on effective risk management and control, and promulgated standards related to independence and objectivity. La Guida Pratica, scaricabile gratuitamente per tutti i soci AIIA, è acquistabile in formato elettronico per i non soci >>

Risk Culture Assessment

Basandosi su documenti del Financial Stability Board, della European Banking Authority e di altre authorities e supervisori internazionali, un gruppo di lavoro avviato nell’ambito del Comitato Finanziario dell’Associazione, ha affrontato per la prima volta il tema della Risk Culture, valutando le metodologie di Audit applicabili alla stessa e individuando degli indicatori tramite i quali poter attivare un assessment periodico.Il documento è consultabile per i soli soci del settore finanziario.

Assessing Organizational Governance in the Public Sector

Recognizing that public sector auditors face unique challenges that require tailored guidance, The IIA has released Assessing Organizational Governance in the Public Sector, the first IPPF practice guide specifically for government auditors.The guide provides public sector auditors with direction on how to assess and make appropriate recommendations for improving governance activities and processes. Organized into seven sections, this guide takes into account how widely organizational structures, as well as the regulations and mandates that each organization is subject to, can vary from one location to another, within the same state, province, country, and around the world and is written for a global audience.