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Global Perspectives and Insights 

Global Perspectives and Insights

Developed in response to a high demand for timely thought leadership that is powerful, timely, relevant, topical and responsive to global geopolitical and economic influences, The IIA created Global Perspectives and Insights. This new thought-leadership series, offers insight and direction on key issues, with perspectives that resonate globally. 

Global Perspectives and Insights: The IIA’s Artificial Intelligence Auditing Framework: Practical Applications Part B

NEW! The IIA’s Artificial Intelligence Auditing Framework: Practical Applications, Part B

Internal auditors must know how AI works, understand the risks and opportunities AI presents, be able to determine if AI outcomes are as expected, and be capable of recommending corrective actions. Are you ready?

Download Your Free Copy

Haven't read Part A yet? Click here to download.

Previous Issues

Internal Audit: Indispensable to Effective Governance, Risk Management, and Control

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 the report in 8 languages.


Special Edition: Artificial Intelligence – Considerations for the Profession of Internal Auditing

This special 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. Download your free copy.


Visit the Global Perspectives and Insights Archives

Visit this archives web page to access previous issues of Global Perspectives and Insights on topics such as Auditing Culture, Geopolitics, and Nonfinancial Reporting.

Send questions or comments to globalperspectives@theiia.org.​