IIA - The Institute of Internal Auditors

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.

IIA Audit Tool - Assessing Sustainability Readiness

L'IIA ha rilasciato un nuovo strumento pratico per aiutare gli Internal Auditor a valutare il livello di preparazione alla sostenibilità delle proprie organizzazioni.

Un toolkit pensato per:
- Identificare gap nei processi, controlli e governance ESG
- Valutare la prontezza rispetto a requisiti normativi come CSRD e ESRS
- Supportare il Board e il Management nel costruire una risposta sostenibile, solida e strategica

Include esempi di:
- domande chiave da porre nei processi di audit
- ambiti da presidiare (strategia, risk management, reporting, culture)
- indicatori di maturità e insight per il miglioramento continuo

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.