Governance & Stakeholders

Anno della Product Governance

Documento a cura di AIIA - Mega - Deloitte presentato nell'ambito del webinar "2018 - Anno della Product Governance".

N° 74 della newsletter "Tone at the Top" dell'IIA

"Only a few years ago, investors and analysts had access to relatively little nonfinancial business information about an organization. Today, however, the public understands that financial statements present only a partial, and arguably limited, view of corporate performance."

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 >>

N° 72 della newsletter "Tone at the Top" dell'IIA

Warren Buffett says it takes 20 years to build a reputation and five minutes to ruin it. And with reputation accounting for 60 percent of brand value, according to a global survey by Weber Shandwick, how an organization manages reputation risk can mean the difference between a short-term setback and permanent brand damage.

Executive Summary "Made In e origine preferenziale del prodotto"

Executive Summary del Paper "Made in e origine preferenziale del prodotto" redatto dall'omonimo gruppo di lavoro creatosi nell'ambito del Comitato Manifatturiero di AIIA e distribuito all'evento del 3 dicembre 2015.

LA FUNZIONE INTERNAL AUDIT: CONNOTAZIONE, PRESTAZIONE, INTEGRAZIONE TRA LE FUNZIONI DI CONTROLLO

Un workshop di confronto e approfondimento sulle caratteristiche della funzione Internal Audit nelle aziende italiane con il contributo di professionisti dell’Internal Audit, accademici e consulenti. Una triplice prospettiva per discutere della funzione, anche in modalità di tavola rotonda, in termini di connotazione, prestazione e integrazione tra funzioni aziendali di controllo.

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?

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.