Riservato ai sociAuditing Cybersecurity Operations: Prevention and Detection
Riservato ai sociGTAG: Auditing Cyber Incident Response and Recovery
Riservato ai sociPractice Guide: Internal Audit and Fraud, 2nd Edition
2022 American Pulse of Internal Audit: Benchmarks for Internal Audit Leaders
The IIA has conducted the annual Pulse of Internal Audit survey (Pulse) every year since 2008. Each survey collects valuable benchmarking information from internal audit leadership about risk, audit plans, budgets, staff, and more. The online survey for the 2022 North American Pulse of Internal Audit report was conducted Oct. 5 to Nov. 9, 2021. Respondents primarily came from organizations headquartered in the United States (83%) and Canada (10%), with the remaining 7% coming from outside North America.
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Riservato ai soci2022 American Pulse of Internal Audit: Benchmarks for Internal Audit Leaders
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Riservato ai sociInternal Audit and Compliance: Clarity and collaboration for stronger governance
Fraud and the Pandemic: Internal Audit Stepping Up to the Challenge
L’Internal Audit Foundation, in collaborazione con Kroll, ha emesso il nuovo rapporto di follow-up: “FRAUD AND THE PANDEMIC - Internal audit stepping up to the challenge”.Il documento, rispetto alla versione pre-pandemia di Fraud Risk Management, considerando i fattori che spingono più in alto i casi di frode (opportunità, razionalizzazione e pressione/incentivo), spiega come le circostanze pandemiche hanno rappresentato una tempesta perfetta in termini di probabilità che si verifichino frodi e che non vengano rilevate.
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Riservato ai sociFraud and the Pandemic: Internal Audit Stepping Up to the Challenge
Il ruolo dell’Internal Auditing nell’Enterprise-wide Risk Management
Sulla scorta della pubblicazione del documento intitolato Enterprise RiskManagement - Integrated Framework da parte del Committee of SponsoringOrganizations of the Treadway Commission (COSO), l'Institute of InternalAuditors (IIA), in collaborazione con la sua affiliata del Regno Unito e Irlanda,ha emanato un Position Paper sul Ruolo dell'Internal Auditing nell'EnteprisewideRisk Management, documento che si prefigge di aiutare i responsabiliinternal auditing (RIA) ad affrontare le questioni inerenti l'Enterprise RiskManagement (ERM) delle organizzazioni in cui operano. Il Paper offre agliinternal auditor suggerimenti su come mantenere l'obiettività e l'indipendenzarichieste dagli Standard Internazionali per la Pratica Professionale dell'InternalAuditing dell'IIA (gli Standard) nella fornitura di servizi di assurance econsulenza.Il ruolo caratteristico dell'internal auditing nell'ambito del modello ERM consistenello svolgimento, per il Board, di attività di assurance sull'efficacia delprocesso ERM nell'organizzazione, allo scopo di garantire che i principali rischiaziendali vengano gestiti adeguatamente e che il sistema di controllo internofunzioni in maniera efficace.
Riservato ai sociIl ruolo dell’Internal Auditing nell’Enterprise-wide Risk Management
The Role of Internal Auditing in Enterprise-wide Risk Management
In conjunction with the ne wly released Committee of Sponsoring Organizations of the Tread way Commission (COSO) Enterprise Risk Management - Integrated Framework, The Institute of Internal Auditors (IIA), in coordination with its IIA-UK and Ireland affiliate, has issued a positionpaper on The Role of Internal Audit in Enterprise-wide Risk Management.
Riservato ai sociThe Role of Internal Auditing in Enterprise-wide Risk Management
Selecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements
Maturity models establish a systematic basis of measurement for describing the “as is” state of a process. A process’s maturity can then be compared to management’s expectations or contrasted with the maturity of other similar processes for benchmarking purposes.Insights also can be derived from the model for determining improvement options that help a process to satisfy its intended objectives over time. A maturity model describes process components that are believed to lead to better outputs and better outcomes. A low level of maturity implies a lower probability of success in consistently meeting an objective while a higher level of maturity implies a higher probability of success.The organization’s risk tolerance should be considered when determining the level of maturity that management expects to have in place. Auditors may want to use maturity models as criteria to assess business processes as part of assurance engagements, thus providing an easy-to-communicate understanding of the governance, risk, or control environment under review.In the absence of defined criteria for a process, the auditor can work with management to define adequate criteria using a maturity model.This practice guide provides guidance on the uses of maturity models, identifies considerations for their selection, and provides instructions on how to build them. Care must be taken to appropriately apply maturity models in assurance or consulting engagements, including validating their applicability to the process under review. Components of existing maturity models are provided for use “as is” or as the foundation for a model tailored specifically to an organization’s process.
Riservato ai sociSelecting, Using, and Creating Maturity Models: A Tool for Assurance and Consulting Engagements