Skip Ribbon Commands
Skip to main content
The Institute of Internal Auditors North AmericaBreadcrumb SeparatorInternal Audit FoundationBreadcrumb SeparatorLatest Research and Products

Latest Research and Products

As a vital cornerstone of the Internal Audit Foundation, research remains an essential element of our offerings since our inception in 1976. The Foundation has delivered more than 250 research reports covering the full spectrum of issues facing the profession. The most recent reports are featured here and hard copies and/or downloads are available through the IIA Bookstore.

Featured Reports

The Role of Internal Audit in Integrated Reporting: A South African Case Study

A new case study from South Africa defines the role internal auditors should play in integrated reporting, what skills and attributes they need to effectively fulfill their role, and how their role intertwines with other players within the organization.

Download your FREE copy today!

Aligning Internal Audit Activities and Scope to Organizational Strategy

Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit

This new Internal Audit Foundation research report, Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit, investigates how organizational strategy impacts internal audit activities. Get practical guidelines for day-to-day application.

Download a FREE copy of Aligning Internal Audit Activities and Scope to Organizational Strategy — How the Business Environment and Organizational Strategy Impact Internal Audit.

Auditing Anti-Bribery Programs

Auditing Anti-Bribery Programs

The newest Internal Audit Foundation report, Auditing Anti-Bribery Programs, discusses the importance of combatting bribery in an environment where enforcement and consequences continue to intensify. It helps practitioners evaluate the design, implementation, and effectiveness of their anti-bribery programs.

Download a FREE copy of Auditing Anti-Bribery Programs.

 

​Artificial Intelligence – The Data Below

A new research report, powered by the Internal Audit Foundation and sponsored by The IIA’s Chicago Chapter, discusses how Artificial Intelligence (AI) applications use data differently than traditional IT applications and suggests ways practitioners can tailor their audit approach to address the unique risks AI poses.

Download a FREE copy of Artificial Intelligence – The Data Below.

The Future of Cybersecurity in Internal Audit

The Future of Cybersecurity in Internal Audit

A new joint research report from The Internal Audit Foundation and Crowe Horwath paints the picture of what cybersecurity is and how it will impact internal audit’s role and position them for success.

Download a FREE copy of The Future of Cybersecurity in Internal Audit.

 

 

The Security Intelligence Center—Next Steps: Beyond Response to Anticipation

The Security Intelligence Center—Next Steps: Beyond Response to Anticipation

A new joint research report from The Internal Audit Foundation and Crowe Horwath explores the cybersecurity issue from a new vantage point: anticipation and prediction vs. after-the-fact detection and response.

Download a FREE copy of The Security Intelligence Center—Next Steps: Beyond Response to Anticipation.

 

Banking on Change: How to Respond to New Expectations for Audit Committees

Banking on Change: How to Respond to New Expectations for Audit Committees

Audit committees should assess corporate culture to detect and deter unethical behavior in their organizations, according to a paper released as part of a new collaboration on thought leadership with PwC.

Download a FREE copy of Banking on Change: How to Respond to New Expectations for Audit Committees.

New Products

Auditing and Disruptive Technologies

Auditing and Disruptive Technologies

This book provides practitioners an overview of how disruptive technologies such as artificial intelligence, drones, and the Internet of Things will impact every aspect of their organizations going forward — from their business models and value propositions to their supply chains and customer relationships. It is designed to familiarize them with the common risks associated with these technologies and provide an increased level of confidence that they can convert the challenges disruptive technologies potentially pose into opportunities.

Learn more and purchase your copy of Auditing and Disruptive Technologies.

Wayfinding: Stories of Internal Audit Leaders Navigating to Success

Wayfinding: Stories of Internal Audit Leaders Navigating to Success

This new release tells the stories of 12 internal audit leaders who have found their way to success taking different paths and learning unique lessons that anyone can relate to and apply to their own journey.

Learn more and purchase your copy of Wayfinding: Stories of Internal Audit Leaders Navigating to Success.

 

Applying the International Professional Practices Framework, 4th Edition

Applying the International Professional Practices Framework, 4th Edition

This release is a new practical guide for using the latest edition of the IPPF. Complete with updated tools and resources, as well as new Implementation Guides for each Standard, the book supports practitioners in their efforts to deliver high-quality internal audit services to stakeholders.

Learn more and purchase your copy of Applying the International Professional Practices Framework, 4th Edition.

Data Analytics: A Road Map for Expanding Analytics Capabilities

Data Analytics: A Road Map for Expanding Analytics Capabilities

Organization’s struggling to manage the sea of information available to them have a new resource. In collaboration with Grant Thorton, The Internal Audit Foundation’s new release provides an overview of the critical data analytics elements and discusses a framework for a digital transformation that can lead to data analytics success

Learn more and purchase your copy of Data Analytics: A Road Map for Expanding Analytics Capabilities.

The Internal Auditor's Guide to Risk Assessment, 2nd Edition

The Internal Auditor's Guide to Risk Assessment, 2nd Edition

The Internal Audit Foundation’s 2nd Edition, The Internal Auditor’s Guide to Risk Assessment, helps practitioners plan and conduct risk assessments. It offers insights into frequently asked questions, best practices, and emerging risk assessment topics. It includes an updated online toolkit and IIA members receive a discount

Learn more and purchase your copy of The Internal Auditor's Guide to Risk Assessment, 2nd Edition.

Managing Risk in Uncertain Times

Managing Risks in Uncertain Times: Leveraging COSO’S New ERM Framework

This latest release by author and ERM expert, Paul Sobel, addresses the changes in COSO’s recently released ERM framework, Enterprise Risk Management – Integrating with Strategy and Performance. Sobel provides actionable steps that allow practitioners to begin implementation. The book is designed to empower readers to leverage the three main areas COSO addresses – strategy, risk, and performance – and assist them in adding value in their risk management reporting.

Learn more and purchase your copy of Managing Risks in Uncertain Times: Leveraging COSO’S New ERM Framework.

Practical Enterprise Risk Management: Getting to the Truth Practical Enterprise Risk Management: Getting to the Truth

This ERM resource doesn’t waste time mulling over theories. It delivers “how-to” applications of ERM approaches that work and step-by-step descriptions of two practical ERM strategies. Based on the more than 20 years and estimated 40,000 hours of ERM experience of author Larry Baker, the book offers concise, focused, and practical guidance for anyone interested in initiating, executing, and evolving ERM, regardless of experience level. It also includes support forms, tools, and customizable templates.

Learn more and purchase your copy of Practical Enterprise Risk Management: Getting to the Truth.

Auditing the Procurement Function, 2nd Edition

Auditing the Procurement Function, 2nd Edition

Covers conceptual changes in internal auditing, especially in relation to the three lines of defense. This edition explores globally relevant topics, including evolutions in outsourcing, offshoring, and technology, like artificial intelligence. Includes practical advice on topics ranging from an explanation of the procurement function and sequence of events to common risks, procedures, and internal controls at different stages of the process — beneficial to anyone interested in auditing procurement.

Learn more and purchase your copy of Auditing the Procurement Function, 2nd Edition.

Message, Brand, and Dollars: Auditing Marketing Operations Message, Brand, and Dollars: Auditing Marketing Operations

This resource contains practical information that any internal auditor needs to gain a better understanding of marketing. While geared toward internal auditors, this book is intended to help anyone perform an evaluation of the vast, dynamic, and often misunderstood operations that fall under the umbrella of marketing.

Learn more and purchase your copy of Message, Brand, and Dollar: Auditing Marketing Operations.

Internal Auditing: Assurance & Advisory Services, 4th Edition

Internal Auditing: Assurance & Advisory Services, Fourth Edition

Written through collaboration of educators and practitioners, this textbook serves as a cornerstone for internal audit education. It covers key fundamentals of the profession and proves an invaluable reference and training tool for those in the classroom or in the field.

Learn more and purchase your copy of Internal Auditing: Assurance & Advisory Services, Fourth Edition.

Quality Assessment Manual for the Internal Audit Activity (QA Manual), 2017 IPPF Aligned Quality Assessment Manual for the Internal Audit Activity (QA Manual), 2017 IPPF Aligned

This new edition aligns with the 2017 IPPF, providing tools to streamline your QAIP process — from collection and analysis through final report prep. It captures required changes in professional guidance and features insights of internal audit professionals.

Learn more and purchase your copy of Quality Assessment Manual for the Internal Audit Activity (QA Manual), 2017 IPPF Aligned.

(IPPF)® International Professional Practices Framework (IPPF)® - 2017 Edition

(IPPF)® International Professional Practices Framework (IPPF)® - 2017 Edition

Refreshed with globally relevant content, The IIA’s new International Professional Practices Framework® (IPPF®), or Red Book, brings internal auditors up to speed on mandatory and recommended guidance. New e-Pub version offers fast, easy search functionality.

Learn more and purchase your copy of (IPPF)® International Professional Practices Framework (IPPF)® - 2017 Edition.

CBOK Report Releases

The IIA's Global Internal Audit Common Body of Knowledge (CBOK) is the world’s largest ongoing study of the internal audit profession that provides a rich overview of how the profession is currently being practiced and changes that are anticipated in the future.

CBOK Stakeholder Studies

Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder

Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder

This report reveals best practices internal auditors in the Financial Service Industry should consider in their quest to continually improve performance and deliver more value to their organizations.

Download your free PDF copy of Achieving Excellence in Assurance, Strategic Risk Insights, and More: Viewpoints From Financial Services Stakeholder.

Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference

​Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference

This report offers insights on the expectations boards of directors and audit committee members have of internal auditors.

Download free PDF copy of Six Audit Committee Imperatives: Enabling Internal Audit to Make a Difference.

CBOK Practitioner Reports

Ethics and Pressure: Balancing the Internal Audit Profession
 

Ethics and Pressure: Balancing the Internal Audit Profession

This report provides a framework that can be used to analyze internal audit professional ethics and related pressures.

Download your free PDF copy of Ethics and Pressure: Balancing the Internal Audit Profession.

Internal Audit Quality Assurance and Improvement: A Call to Action
 

Internal Audit Quality Assurance and Improvement: A Call to Action

Report findings span the globe and offers insights on steps to take to get your department aligned with professional guidelines so it can reliably serve as a trusted adviser throughout your organization.

Download your free PDF copy of Internal Audit Quality Assurance and Improvement: A Call to Action.

 

To learn more about CBOK and access/download all available reports, visit the CBOK Resource Exchange.

Permission to Reprint or Translate

The Internal Audit Foundation partners with the Copyright Clearance Center to provide a web-based permission service, which offers users the opportunity to obtain permission to reuse copyrighted materials quickly, easily, and legally. Please visit the Copyright Clearance Center for more information.

If you would like to translate a publication into a foreign language or redistribute it, please contact bookstore@theiia.org to obtain permission, as all materials published by The IIA and the Foundation are protected under U.S. copyright laws.

Request permission to translate