Guida pratica

Auditing Computing Infrastructure and IT Operations

This GTAG covers processes that internal auditors should consider when planning an  engagement to assess the organization’s controls over IT infrastructure and operations. For the  internal audit function to provide valuable assurance and advisory services, auditors should  understand the risks and controls relevant to meeting an organization’s needs for computing  infrastructure and IT operations.

Coordination and Reliance: Working with Other Assurance Providers

This Global Guidance, aligned with the Global Internal Audit StandardsTM, describe an approach for the chief audit executive to align risk assessments and coordinate with other assurance providers. Such coordination includes documenting the level of assurance each one provides over the organization’s risk areas. The guide also describes an approach to assessing the level of reliance that the internal audit function may place on their work.

Auditing Capital Adequacy and Stress Testing for Banks 3rd Edition - Global Practice Guide

La Global Guidance – allineata ai Global Internal Audit Standards – fornisce indicazioni su:

- Adeguatezza patrimoniale e gestione del capitale
- Pianificazione e svolgimento di incarichi di Audit per garantire l’efficacia dei processi di pianificazione e gestione del capitale
- Attività di supervisione e controllo correlate

Questa guida sostituisce le edizioni precedenti del 2018 e del 2022, offrendo un framework aggiornato e più efficace per rafforzare la governance e la gestione del rischio nel settore bancario.