Internal Auditors’ Response to Disruptive Innovation
Organizations are embracing innovation and disruptive technology at breakneck speed. While these changes have many positive effects—often improving the efficiency and effectiveness of operations, increasing responsiveness to customer needs, or enhancing a competitive advantage—they are also associated with new and sometimes unknown risks. As trusted advisors and competent assurance pro-viders, internal auditors can provide meaningful input to the innovation decision and should be relied upon to ensure emerging risks are effectively mitigated. But, fulfilling these responsibilities can be chal-lenging for the internal audit function if it is not adequately informed about or prepared for changes.
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Riservato ai sociInternal Auditors’ Response to Disruptive Innovation
Demonstrating the Core Principles for the Professional Practice of Internal Auditing
This practice guide explains the concepts embodied in the Core Principles and describes enablers, or specific ways to enable and demonstrate them. The guide also identifies measurable key indicators that enable the internal audit activity to define, measure, assess, and monitor demonstration of the Core Principles. The chief audit executive (CAE) should use these enablers and key indicators to customize an approach to demonstrating the Core Principles that is most applicable to its internal audit team. This customized approach may be used as the basis for a self-assessment tool that may supplement the internal audit activity’s quality assurance and improvement program (QAIP), as well as providing an easy-to-understand, high-level communication of the internal audit activity’s value and effectiveness to key stakeholders, such as senior management and the board.
Guida pratica
Riservato ai sociDemonstrating the Core Principles for the Professional Practice of Internal Auditing
IPPF
Riservato ai sociAuditing Third-party Risk Management
Articolo
Riservato ai sociCrisis Resiliency: Missed Conversations, Misplaced Confidence
Articolo
Riservato ai sociThe Carillion Failure: Misunderstood Risks and Constrained Auditors
Ricerca
Riservato ai sociInternal Audit in the Age of Disruption
Climate Action: Implications for Internal Audit
Climate action is a perfect topic for the introduction of our new Global Knowledge Brief. Climate change and the way it influences or will influence internal audit’s ability to help organisations be successful is an important, timely subject that will be revisited. Global Knowledge Briefs expand our commitment here at The IIA to developing thought leadership that is powerful, timely, relevant, topical, and responsive to global geopolitical and economic influences.
Articolo
Riservato ai sociClimate Action: Implications for Internal Audit
Paper
Riservato ai sociD.Lgs. 231/2001 - Possibili percorsi di integrazione con la L. 190/2012
Articolo
Riservato ai sociInternal Audit’s Role in an Era of Reduced Regulations
La Funzione Internal Audit nell'economia digitale
Documento presentato nel corso del workshop "La Funzione Internal Audit nell'economia digitale" tenutosi in data 6 luglio 2017 presso The Westin Palace, Milano.
Presentazione
Riservato ai sociLa Funzione Internal Audit nell'economia digitale