Metodologie, tecniche e pratiche di Audit

L’equilibrio tra i sistemi di controllo aziendale in una governance integrata

Presentazione del Prof. Giovanni Azzone al Convegno Nazionale AIIA 2014.

Il Reporting e un’indagine comparativa

Documento presentato nel corso del workshop del 31 marzo 2014, rivolto ai professionisti del settore finanziario.Il Reporting e un’indagine comparativaFrancesco Soffiantini, Banco Popolare

Characteristics of an Internal Audit Activity

This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide."Characteristics of an Internal Audit Activity" examines the demographics and other attributes of the global population of internal auditors, as well as implications for future direction of the profession.The analysis is based on 13,582 responses of IIA members and nonmembers in more than 107 countries.

Core Competencies for Today’s Internal Auditor

This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide."Core Competencies for Today’s Internal Auditor" identifies the attributes of an effective internal audit activity and what internal auditors really need to know to perform their jobs with due care while adding value to their respective organizations. The analysis is based on 13,582 responses of IIA members and nonmembers in more than 107 countries.

Measuring Internal Auditing’s Value

This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide."Measuring Internal Auditing’s Value" identifies the value added to the organization by an internal audit activity and how different factors affect the perceived contribution of an internal audit activity. The analysis is based on 13,582 responses of IIA members and nonmembers in more than 107 countries

What’s Next for Internal Auditing?

This is one of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study.This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide."What’s Next for Internal Auditing?" identifies perceived changes in the roles of the internal audit activity over the next five years and provides insight into what internal auditing must do to meet changing stakeholder expectations. The analysis is based on 13,582 responses of IIA members and nonmembers in more than 107 countries

Imperatives for Change: The IIA’s Global Internal Audit Survey in Action

This is the fifth in a series of five deliverables of The IIA’s Global Internal Audit Survey: A Component of the CBOK Study. This is the most comprehensive study ever to capture current perspectives and opinions from a large cross-section of practicing internal auditors, internal audit service providers, and academics about the nature and scope of assurance and consulting activities on the profession’s status worldwide."Imperatives for Change: The IIA’s Global Internal Audit Survey in Action" is written primarily for chief audit executives (CAEs).  This report builds upon the key themes found in the first four reports in this series and identifies imperatives for the internal auditing activity to meet organizations’ fast changing needs and stakeholder expectations to strategically position the profession for the long term.  Each imperative is accompanied by recommended action steps for CAE consideration.

Business Continuity Management

Business continuity management (BCM) is a risk management approach based on business value. It matches business continuity capabilities and risks.The goal of BCM is to enable any organization to restore critical operational activities, manage communications, and minimize financial and other effects of a disaster, business disruption, or other major events.This practice guide specifically discusses the definitions of Business Continuity Management (BCM) and Crisis Management (CM), the activities that may be performed by internal audit before, during, and after a crisis and internal audit’s evaluation of key BCM elements. Also, practice aids are provided in the appendices. La Guida Pratica, scaricabile gratuitamente per tutti isoci AIIA, è acquistabile in formato elettronico per i non soci >>