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Global Knowledge Brief

Global Knowledge Briefs

Global Knowledge Briefs expand The IIA’s commitment to developing global thought leadership by frequently delivering articles that provide insight and direction on key global issues. This new informative content series is an IIA member benefit and is available to IIA members only.

NEW! IT Security in a Work-from-Home Environment

Global Knowledge Brief: Beyond Diversity and InclusionIT departments face a constant challenge with an ever-evolving threat landscape involving the technology used by employees as they work from home. Do your homework on WFH threats, implement the recommendations, and use the resources.

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Beyond Diversity and Inclusion

Global Knowledge Brief: Beyond Diversity and InclusionNew report explains how internal auditors can leverage the momentum of recent social justice events to lead organizations in preparing to engage with an increasingly diverse and vigilant group of stakeholders. It’s time to embed diversity, equity, and inclusion as business imperatives within strategy and culture.

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COVID-19: The Initial Impact on Internal Audit Worldwide

COVID-19: The Initial Impact on Internal Audit WorldwideLearn how COVID-19 has impacted budgets, staffing, and planning for internal auditors worldwide. With survey responses from 95 countries, this well-distributed survey offers rare insight into regional differences and provides perspective for the challenges ahead.

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How Organizations Are Globally Responding to COVID-19 Part 1

Internal Audit and COVID-19 ImpactOrganizations worldwide are adapting to unprecedented challenges caused by COVID-19, after the World Health Organization declared a global pandemic on March 11, 2020. Internal auditors worldwide have seen their organizations react to critical issues related to employee safety, customer needs, short-term resources, and long-term repercussions as they helped their organizations navigate the crisis. To better understand internal audit’s perspective about how organizations are responding to COVID-19, The IIA solicited internal auditor opinions on the short-term and long-term resource challenges and actions taken for their organizations.

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Internal Audit in the COVID-19 Era

Internal Audit and COVID-19 ImpactNo one anticipated the massive COVID-19 disruption, but organizations worldwide have placed heavy demands on internal auditing to help them stabilize disruptions and support business continuity. Internal audit has answered the call. The IIA’s new Global Knowledge Brief outlines internal audit’s role in the pandemic, and why internal audit is indispensable to governance, now more than ever.

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IIA Bulletin - Pandemics: Considerations for IT Disruptions

IIA Bulletin - Pandemics: Considerations for IT DisruptionsAs IT professionals pivot to address new demands created by the COVID-19 pandemic, organizations could be exposed to novel cyber threats and vulnerabilities or, worse yet, lose focus on existing threats. The IIA provides questions IT auditors should be asking to assess cyber vulnerability during the crisis.

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Remote Auditing for COVID-19 and Beyond

Environmental, Health & Safety Knowledge Brief: Remote Auditing for COVID-19 and BeyondThis knowledge brief examines the challenges of remote auditing and offers strategies for overcoming them in each part of the audit engagement process — planning, document review, field work, interviews, and closing meetings. It also shares best practices from three organizations that have used remote auditing in their COVID-19 response.

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IIA Bulletin - Pandemics: Considerations for Social Distancing

IIA Bulletin: Pandemics: Considerations for Social DistancingResponses to COVID-19 are taking shape around the world as governments and private businesses alike act decisively to limit the spread of the deadly virus. The latest IIA Bulletin, Pandemics: Considerations for Social Distancing, outlines the general questions you should be asking to assess your organization’s telecommuting policies, procedures, and infrastructure, along with its health-related policies and procedures.

EHS Planning for COVID-19 and Beyond

EHS Planning for COVID-19 and BeyondThe goal of this brief is to provide practical direction to prepare organizations to weather COVID-19, and hopefully any future potential pandemic. It draws from guidance issued by the U.S. Department of Health & Human Services, Center for Disease Control and Prevention, and concludes with thoughts on the importance of realizing that Environmental, Social, and Governance (ESG) risks – novel and well known – are material to businesses and should be part of prudent business and audit planning.

Data Ethics: Where Does Internal Audit Fit?

IIA-Bulletin: Focus on Disaster Prep & Business ContinuitySophistication of the collection, analysis, and use of data is expanding exponentially, complicated by artificial intelligence. As the regulatory environment around data ethics evolves, all parties certainly must expand their knowledge of this risk. This brief explores organizational conduct and the potential associated reputational and financial damages for failure to establish proper data governance.

Special IIA Bulletin: Focus on Disaster Prep & Business Continuity

IIA-Bulletin: Focus on Disaster Prep & Business ContinuityThe coronavirus epidemic should prompt internal audit leaders to review and recommend needed updates to their disaster preparedness and business continuity plans. What’s more, cyberattacks can occur when organizations are most vulnerable, which means practitioners should assess controls that defend against social engineering such as phishing. The IIA gives you questions to ask.

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Special IIA Bulletin: International Privacy Day Issue

IIA Bulletin: International Data Privacy DayInternational Data Privacy Day, Jan. 28, is the perfect day to seek the latest answers to your most pertinent questions. The growing list of regulations from jurisdictions around the world establishing specific requirements related to data collection, management, storage, and usage is making data privacy increasingly complex and dynamic. Where does internal audit fit in? The IIA gives you the resources you need should your board come looking for answers. Learn the questions your internal audit department should ask to determine if your organization is properly addressing data privacy, along with the steps to take to perform a data privacy audit.

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Agile Internal Audit: Leading Practices from CAEs on the Journey to Becoming Agile

Global Knowledge Brief: Auditing Social MediaAgile audits are fast-paced, iterative, and emphasize full transparency and collaboration between stakeholders and self-organized audit teams. Four chief audit executives from various industries reviewed their own successes and learning experiences in making their companies’ audit functions Agile.

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Special EHS Issue

Audit Reimagined

Audits Reimagined

As internal audit risks continue to increase — especially in the EHS arena — many traditional audit approaches are becoming just as quickly outdated. Stakeholders are looking to internal audit for a more proactive approach to risk. In order to stay relevant, new methods are needed to help organizations anticipate future risks. This brief looks at reimagining internal audit.

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Special Cloud Security Issue

IIA Bulletin: Cloud Security, Insider Threats, and Third-party Risks

Cloud Security, Insider Threats, and Third-party Risks

Yet another major bank is in the news because of a data breach, the kind that not only endanger the personal information of millions of consumers, but also undoubtedly damage organizational reputations. The breach also will fuel intensified scrutiny from boards and increase shareholder and public demand for accountability. IIA issued this special report in early August, which includes ten questions internal auditors should be prepared to answer.

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Special Public Sector Issue

Public Sector Knowledge Brief: Strategic Public Asset ProtectionStrategic Public Asset Protection

Learn the vital importance of strategic public assets (SPAs), and the role of internal audit within public sector entities that are responsible for cross or inter-government response and recovery of SPAs in the event of natural or man-made disasters or threats.

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Special EHS Global IssueEnvironmental, Health & Safety Knowledge Brief: Fourth Wave Environmentalism

 

Fourth Wave Environmentalism: Reducing Harmful Exposures

​This knowledge brief provides an overview of the Environmental Defense Fund’s introduction of the Fourth Wave of Environmentalism, and emphasizes EDF’s health program’s mission to reduce exposure to harmful environmental health risks. It also provides internal auditors with information on how environmental issues impact organizations and explores their role as key assets in achieving environmental initiatives.

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Previous Issues

Global Knowledge Brief: Auditing Social Media

Auditing Social Media: Adding Value by Improving Governance

The business benefits of social media are undeniable considering nearly half of the global population is actively online. Learn how organizations and prominent individuals can use social media to tap into billions of potential customers and followers. But, planning and an understanding of how social media works is key.

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Global Knowledge Brief: Solving Key Challenges in a Small Audit Group Solving Key Challenges in a Small Audit Group

Does size really matter? Or are the challenges that small internal audit departments face the result of other factors? This Global Knowledge Brief, based on Alice Mariano’s presentation at The IIA’s 2019 International Conference, explores those questions and others involving the challenges of smaller audit groups.

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Global Knowledge Brief: Data Analytics Mandate: Part II Data Analytics Mandate: Part II

Following up on Part I’s introduction to data analytics and its potential benefits for internal audit, Managing and Delivering Internal Audit’s Data and Analytics Needs: Part II dives into the strategies, tools, and tactics for building a comprehensive data analytics program that can deliver enhanced audit services.

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Global Knowledge Brief: Data Analytics Mandate: Part 1 Data Analytics Mandate: Part 1

Balancing all the requests of your internal business units is vital for the success of your internal audit data analytics function. Learn how to build a data analytics function that enhances audit service delivery.

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Global Knowledge Brief: Innovative Approach to Audit Reports Innovative Approach to Audit Reports

Learn about an innovative approach to developing audit reports for operational and implementation audits. This brief details the link between findings, maturity, and overall report ratings, and offers best practice examples for organizing and presenting content within audit reports.

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Global Knowledge Brief: Audit Team Transformation

Audit Team Transformation: How to Create a “Dream Team”

Learn additional strategies to retain talent by using talent to its fullest, and build a talent pipeline of mutigenerational, multidepartmental sources to create “audit team transformation”.

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Global Knowledge Brief: Approaches to Upskilling for Internal Auditors

Approaches to Upskilling for Internal Auditors

Innovative thinking, communication, technology, and other skills that support innovation and agility are in short supply. How can CAEs help develop these critical skills in their staff members?

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Global Knowledge Brief: Integrating a Data Driven Approach

Integrating a Data Driven Approach

Learn the basics of building data analytics into the internal audit methodology. Make the investment and become a leader in your organization and in the profession of internal auditing.

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Global Knowledge Brief: Reducing Enterprise Risk

Reducing Enterprise Risk

Bill Shireman, President and CEO of Future 500, discusses how to find common ground between uncommon allies. Read four ways corporate EHS can reduce enterprise risk, protect the brand, and earn stakeholder support in polarized times.

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Global Knowledge Brief: Effective Workpapers

Effective Workpapers: Learning the Basics

Engagement workpapers are used to document information generated throughout the engagement, from planning to performing and communicating.

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Global Knowledge Brief: Climate Action

Climate Action: Implications for Internal Audit

Globally, public and private partnerships are taking action against climate change and air pollution. Internal auditors should obtain sufficient knowledge to evaluate the organization's risks and management processes related to climate change, climate actions, and sustainability. This primer is a good place to start.

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Global Knowledge Brief: Building Internal Audit Competencies

Internal Audit Competencies: Understanding and Building Competencies for Success

Internal auditing requires a unique set of characteristics and competencies that differentiate the profession from others. Discover the key competencies for the profession of internal auditing and learn how to build competencies for success.

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Global Knowledge Brief: India's Environmental Crisis

India’s Environmental Crisis: A Case for Third-party Audits and a Comprehensive Environmental audit Program

In this joint Global and EHS Knowledge Brief, leveraging his qualifications and global experience as an environmental engineer, Keshav Reddy discusses the role of third-party providers in performing environmental audits in developing economies.

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