Best practices - Report & Research

Procedure di audit sui processi della Funzione di Compliance

Il documento nasce dalla collaborazione tra il Comitato Finanziario di AIIA e KPMG e si pone come uno strumento operativo a supporto degli operatori del sistema creditizio e finanziario nella definizione degli obiettivi e delle modalità di effettuazione di un’attività di internal auditing sulla funzione di compliance. Il documento, scaricabile gratuitamente per tutti i soci AIIA, è acquistabile in formato elettronico per tutti i non soci >>

Paper "Assurance sul processo di Transfer Pricing"

Documento presentato nel corso dell'evento "Assurance sui processi di Transfer Pricing. Può l'Internal Auditor ancora non occuparsene?" tenutosi l'1 dicembre 2015 presso la sede del Touring Club Italiano.

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

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

N° 69 della newsletter "Tone at the Top" dell'IIA

Fornire informazioni precise al Management, al Board e agli Audit Committees circa tematiche di governance. Come operare?

Comunicazione e marketing della funzione Internal Audit

Documento presentato nel corso del workshop "MARKETING DELLA FUNZIONE INTERNAL AUDIT Come l’Internal Auditor comunica se stesso" dell'8 aprile 2014. Il documento, scaricabile gratuitamente per tutti i soci AIIA, è acquistabile in formato elettronico per tutti i non soci >>

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

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.

A Call to Action: Stakeholders’ Perspectives on Internal Auditing

It is important for any profession to ask those to whom it remains accountable — the stakeholders — what they think is going well and where there may be a need for improvement in the profession’s offerings.To obtain this “demand-side perspective” of the internal audit profession, the Stakeholders’ Expectations and Perceptions Survey was developed as an additional component of the 2010 Common Body of Knowledge (CBOK) study.As a pilot project, the survey was deliberately limited to the United States only, with the intent to expand the project globally in future years. This resulting report, "A Call to Action: Stakeholders’ Perspectives on Internal Auditing", offers helpful insights and actionable intelligence to internal audit professionals, especially chief audit executives (CAEs) and other internal audit leaders.It also contains relevant information for boards of directors, CEOs, chief financial officers (CFOs), general counsel, external auditors, suppliers and customers, regulators, and members of the investing public to get better educated about the promise and potential of the internal audit profession in advancing organizational governance.