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The Institute of Internal Auditors North AmericaBreadcrumb SeparatorPeriodicalsBreadcrumb SeparatorGlobal Perspectives and Insights Archives

​Global Perspectives and Insights Archives

Below are past issues of The IIA’s global thought leadership series, Global Perspectives and Insights, available for members and nonmembers.

Issue 16 / From Conformance to Ambition: Applying the Internal Audit Ambition Model

The IIA’s new report, “From Conformance to Ambition: Applying the Internal Audit Ambition Model,” helps CAEs define internal audit’s full potential and align their ambitions with those of their organization. Understanding and applying the model also drives conformance to The IIA’s Standards, and helps communicate internal audit’s achieved levels of quality.

Download this issue in English, French, Indonesian, Portuguese, Spanish, Turkish

Issue 15 / Understanding the Effects of Diversity and Inclusion on Organizations

Research shows that diversity within an organization has a tangible impact on both workplace productivity and organizational value. In contrast, a lack of diversity is a relevant organizational risk. Learn why internal audit should be an advocate for diversity in all its forms within both its own activity and the organization as a whole.

Download this issue in English, French, German, Indonesian, Korean, Portuguese, Spanish, Turkish

Issue 14 / Optimizing Talent Management in an Evolving Audit Landscape

The IIA’s new report, Global Perspectives and Insights: Talent Management, explores the evolving challenges organizations are facing when trying to recruit and retain top internal audit talent. It discusses factors like the expanded ground internal audit is charged with covering as well as issues that compound the situation, like technology advancements and tech-based risks.

Download this issue in EnglishFrenchIndonesian, KoreanPortugueseSpanishTurkish

Issue 13 / 5G and the 4th Industrial Revolution – Part I and II

The IIA’s Global Perspectives and Insights: 5G and the 4th Industrial Revolution looks at keys issues that are bound to arise once 5G is a reality. From implementation challenges, legal issues, and regulatory tests to disruptive technologies, data management, and cybersecurity concerns, the report seeks to prepare organizations for the potential impacts of 5G so they can proactively address the issues.

Part I: Chinese SimplifiedEnglishFrenchGermanIndonesianKoreanPortugueseSpanishTurkish

Part II: Chinese SimplifiedEnglishFrenchGermanIndonesianKoreanPortugueseSpanishTurkish

Issue 12 / Agility and Innovation

If internal auditors are to remain relevant and add real value to their organizations, their speed, flexibility, and proactive approach to problem solving must be optimized. The newest report in the IIA's Global Perspectives and Insights series, "Agility and Innovation," defines what it means to be agile and innovative in today's marketplace and how the two are interdependent.

Download this issue in ArabicChinese SimplifiedEnglishFrenchGermanIndonesianJapanesePortugueseSpanishTurkish

Issue 11 / May 2018: Top Risks Faced by Chief Audit Executives

Even the most well-prepared audit plans need to be flexible. The 2018 Global Risk Report outlines the top risks faced by CAEs: Talent Management, Data Analytics, Cyber, Regulations, and Responding to Disruption. Are your audit plans flexible and adequate to address these risks?

Download this issue in Chinese Simplified, English, French, Indonesian, Japanese, SpanishTurkish, Vietnamese.

Issue 10 / Internal Audit in the Age of Disruption

By focusing on assurance, engaging with subject-matter experts, investing in training and disruptive technologies, putting new technologies to work, and providing insight into emerging risks and opportunities, internal audit may be seen as a key asset in helping the organization to harness the power of disruption.

Download the report in: Arabic, Simplified Chinese, English, French, German, Indonesian, Japanese, Portuguese, Spanish, Turkish.

Issue 9 / Special Three-part Series: Artificial Intelligence, Internal Audit’s Role, and Introducing a New Framework

This special three-part edition of Global Perspectives and Insights explores internal audit’s role in Artificial Intelligence by discussing associated risks and opportunities. The paper also introduces an AI Auditing Framework comprised of six components, all set within the context of an organization’s AI strategy.

Arabic: Part III

English: Part I, Part II, and Part III

French: Part I and Part II

Indonesian: Part I, Part II, and Part III

Japanese: Part I, Part II, and Part III

Portuguese: Part I, Part II, and Part III

Turkish: Part I, Part II, and Part III

Issue 8 / Internal Audit and External Audit: Distinctive Roles in Organizational Governance

The interests, roles, responsibilities, and activities of internal auditors and external auditors are complementary and sometimes similar. However, there are also distinct differences. Internal Audit and External Audit – Distinctive Roles in Organizational Governance compares and contrasts the distinct roles of internal auditors and external auditors.

Download this issue in Arabic, Chinese Simplified, English, French, Indonesian, JapanesePortuguese, SpanishTurkish.

Issue 7 / July 2017: Crisis Resilience

Crisis resilience is the ability to resist, react to, and recover from a devastating disruption — terrorism attack, earthquake, product contamination, system failure — and modify an environment to increase security and sustainability. Events of this magnitude provide a profound threat to an organization’s future. This article explores how internal audit can help their organization move from crisis aware to crisis resilient.

Download this issue in Arabic, Chinese Simplified, English, French, Indonesian, JapanesePortuguese, Spanish, Turkish.

Issue 6 / January 2017: Elevating Internal Audit’s Strategic Impact

Elevating Internal Audit's Strategic ImpactFor internal audit to be viewed as something more than an internal controls expert, it needs to strategically partner with the business. This requires approaches to work well beyond traditional internal auditing. First and foremost, it requires understanding and viewing the business strategically (not just tactically or operationally). It starts with thinking about the organization like the CEO, and includes a fundamental shift in how internal audit interacts with the executive leadership of the organization. This article explores what it means for internal audit to rise to the level of strategic partner and proposes steps that can be undertaken to get there.

Download this issue in Arabic, Chinese Simplified, English, French, Indonesian, JapanesePortuguese, Spanish, Turkish.

Issue 5 / October 2016: Emerging Trends: Powered by Global Pulse of Internal Audit

Emerging Trends: Powered by Global Pulse of Internal AuditUnderstanding global trends and emerging issues in the internal audit profession is extremely valuable to The IIA, the more than 100 Institutes, and 185,000-plus global members, and internal audit stakeholders worldwide.

Over the past few years, The IIA has produced a comprehensive report, Global Pulse of Internal Audit that identifies and assesses emerging issues impacting the internal audit profession. Data are collected through a multilingual survey of internal audit practitioners worldwide, conducted in collaboration with Institutes.

This year, largely thanks to Institutes and Associated Organizations, we had substantive worldwide participation in the Global Pulse of Internal Audit survey. Results of the survey are shared in a special Global Perspectives and Insights report — Emerging Trends: Powered by Global Pulse of Internal Audit. The report includes insights on auditing culture, keeping up with technology, and achieving trusted adviser status.

Download this issue in Arabic, Chinese Simplified, English (American), English (British), French, IndonesianJapanese, Portuguese, Spanish, Turkish.

Issue 4 / July 2016: Internal Audit as Trusted Cyber Adviser

While it would not be practical for someone to know everything about a topic as complex and fast-changing as cybersecurity, it has become essential for a chief audit executive (CAE) or head of internal audit to be cybersecurity-savvy. This paper explores how a team effort, support from the top, enhanced cybersecurity knowledge and awareness, and a focus on cyber resiliency can help the CAE position internal audit to be an organization’s trusted cyber adviser.

Download this issue in Arabic, Chinese (Simplified), English, French, Indonesian, Portuguese, Spanish, Turkish.

Issue 3 / February 2016: Auditing Culture – A Hard Look at the Soft Stuff

Reminiscent of major business scandals at the turn of the century, culture is front and center again with calls for organizations to fix weak cultures that contribute to corporate misconduct. This area is not new to the internal audit profession. We have audited soft controls and tone at the top, but it is time to step up to the plate and take responsibility for auditing culture. It must be understood that internal audit must continuously monitor organizational culture at all levels, it is not a standard engagement. Global Perspectives and Insights Issue 3 will discuss how the profession can move forward on auditing culture.

Download this issue in Arabic, Chinese, English, French, Indonesian, JapanesePortuguese, Spanish, or Turkish.

Issue 2 / October 2015: Beyond the Numbers: Internal Audit's Role in Nonfinancial Reporting

Nonfinancial reporting is the reporting of quantitative and qualitative information that falls outside the scope of mainstream financial statements. More than a passing trend, nonfinancial reporting is required in some jurisdictions; global frameworks and standardized approaches to nonfinancial reporting are gaining recognition; and spending on related assurance is projected to grow. Global Perspectives and Insights Issue 2 discusses internal audit’s role in nonfinancial reporting.

Download this issue in Arabic, Chinese, English, French, IndonesianSerbianSpanish, or Turkish.

Issue 1 / June 2015: Grappling with Geopolitics

It can be a daunting task for internal auditors to grapple with how geopolitics impacts organizations. After all, geopolitics includes broad and complex interrelated topics such as climate change, the outbreak of disease, political instability, economics, war, and conflict, all of which can present risks to the organization with little or no notice. This paper briefly describes the impact of economics, war, and conflict on one particular topic that has pervaded global business news headlines — the price of oil. The authors consider the impact of the price of oil on multiple industries. Finally, they explore the key considerations for internal audit in addressing geopolitical risks to the organization.

Download the first issue in Arabic, English, French, Indonesian, Spanish or Turkish.​