IIA Position Papers
Position Papers assist a wide range of interested parties, but are primarily designed to inform and educate internal audit stakeholders on issues of importance to The IIA and the profession. Their focus is generally related to significant governance, risk, or control issues, and delineating the associated roles and responsibilities of internal auditing.
Why Conformance Matters, May 2018
Conformance to the IPPF is essential in meeting the responsibilities of internal auditors and the internal audit activity (IAA). It provides a measure of confidence that the IAA is operating to a strict code of ethics and defined professional standards, and that its staff is trained to specified standards of education and continued professional development.
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Internal Auditing's Role in Corporate Governance, May 2018
Internal audit’s role in governance is vital. Internal audit provides objective assurance and insight on the effectiveness and efficiency of risk management, internal control, and governance processes.
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Staffing Considerations for Internal Audit Activity, May 2018
Knowledgeable and competent resources within internal audit are needed to ensure assurance and advisory work are performed in alignment with the organization’s expectations and in conformance with widely accepted principles and standards. Careful and thoughtful consideration should be given to partially or fully outsourcing the internal audit activity.
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The Three Lines of Defense in Effective Risk Management and Control, January 2013