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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: Internal Audit in the Age of Disruption

NEW! 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.

The report is available for download in the following languages:

Download in Arabic Download in Chinese (Simplified)
Download in English Download in French
Download in German Download in Indonesian
Download in Portuguese Download in Spanish
Download in Turkish

Previous Issues

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, English, French, Portuguese, and Turkish.


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.


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.​