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Stakeholder Resource Exchange

Stakeholder Resource Exchange

Downloads and Links

2019 American Corporate Governance Index: Failure to Make the Grade

2019 American Corporate Governance Index: Failure to Make the Grade
Corporate governance encompasses all aspects of how an organization is directed and managed — the system of rules, practices, processes, and controls by which it operates. This helps make corporate governance unique to each organization.

A number of well-established indices offers reliable measures on economic performance, consumer confidence, and other aspects of business, but a comprehensive index that gauges the state of American corporate governance is not among them. What is needed is a “scorecard” that provides a reliable measure of U.S. corporate governance quality.

The Institute of Internal Auditors and the University of Tennessee’s Neel Corporate Governance Center answer the call with the American Corporate Governance Index: Failure to Make the Grade, the first index of its kind to provide insight into how companies perform in key areas based on new Guiding Principles of Corporate Governance. The ACGI reveals serious deficiencies in corporate governance among publicly held companies in the United States – issues that could lead to weakness and failure.
Download the inaugural index here.

Relationships of Trust

Internal Auditing’s Role in Governing Body/Executive Committees
Whether internal audit participates on an organization’s governing body and executive committees depends largely on what leadership defines as internal audit’s scope of work. For organizations that expand internal audit’s role beyond assurance on financial reporting to include operational and strategic issues, there is a great opportunity for internal audit to add value by participating on various governing body and executive committees. This paper provides examples of where internal audit can add value, offers questions leadership should ask before extending an invitation, and outlines precautions that should be taken while participating to ensure internal audit’s objectivity remains intact.
Download the new position paper now.

OnRisk 2020: A Guide to Understanding, Aligning, and Optimizing Risk

OnRisk 2020: A Guide to Understanding, Aligning, and Optimizing Risk
As the first report to capture the perspectives of all key players in the risk management process, OnRisk 2020 offers a studied analysis not only of how those perspectives differ, but also what that means for organizations. Complete with actionable insights for all 11 key risks identified, it’s a must-read.
Download the inaugural report here.

Relationships of Trust

The Internal Audit Charter: A Blueprint to Assurance Success
A well-designed internal audit charter empowers the activity to operate at the highest levels. Learn seven key components to include — and five questions to ask stakeholders — to develop a charter that sends a clear, unambiguous message about internal audit’s role in the organization.
Download the new position paper now.

Relationships of Trust

Relationships of Trust
An open relationship — one that pushes to improve communication and performance between the audit committee and internal audit — is critical to good governance and helps support the organization in reaching its goals. This requires the commitment of both parties to build connections that foster a trusting and dynamic partnership.
Download the new position paper now.

Fraud and Internal Audit

Fraud and Internal Audit: Assurance Over Fraud Controls Fundamental to Success
The IIA’s new position paper clarifies internal audit’s role in limiting fraud risk through assessment of internal controls, fraud prevention and response plans, and risk exposure. Answer the paper’s five questions to get a head start on building a strong anti-fraud program.
Download “Fraud and Internal Audit” now.

Tone at the Top (February 2019)

Boards Look to Harness Blockchain Disruption
Blockchain technology holds enormous promise to transform how businesses operate and has the potential to be a disruptive technology; one that changes how whole industries work. However, the truth is that disruptive technologies leave corporate boards uneasy.
Learn more.

82% CAEs Have Unfiltered Access to Their Audit Committees at All Times

Board Perspectives
In Internal Auditor magazine’s new “Board Perspectives” articles, three audit committee members will share their views on how internal audit can provide value. In the first article, Matt Kelly interviews audit committee chairs Theresa Grafenstine, Marty Coyne, and Brenda Gains on how audit committees and CAEs can best work together.
Read “It’s All About Trust” now.

Will The IIA Redraw the Lines of Defense?

Will The IIA Redraw the Lines of Defense?
In his blog, IIA President and CEO Richard Chambers writes that the time has come to take a new look at the Three Lines of Defense and give this trusted instrument a 21st century makeover. With the support of governance experts in the public and private sectors, academia, regulators, and Big Four accounting firms, The IIA has begun a project to refresh the model.
Learn more at Internal Auditor magazine.

Whitepaper: United, Connected and Aligned

Whitepaper: United, Connected and Aligned
A joint report from The IIA and the International Federation of Accountants examines how internal audit and finance drive a sound system of corporate governance when working together. Learn how these distinct yet complementary roles, with their overlapping duties, can help to avoid gaps in governance.
Access the whitepaper now.

Insights to Quality: Successful Internal Audit Practices

Insights to Quality: How Principles Support
IIA Quality Services has released a three-part Insights to Quality report, “How The IIA Core Principles Support Successful Internal Audit Practices.” These quick reference tools outline how ‘providing risk-based assurance’ and ‘aligning with the strategies, objectives, and risks of the organization’ are Core Principles correlated to the Standards.
Get your copy now.

Richard Chambers

Chambers Named in Top 100
IIA President and CEO Richard Chambers has again been recognized by Accounting Today magazine as one of the 100 most influential change-makers and visionaries on a list that includes a wide range of prominent public and private sector executives, as well as national government leaders.
Learn more.

Tone at the Top (August 2018)

A Conspiracy of Silence?
In a recent survey by the National Association of Corporate Directors (NACD), 79 percent of directors expressed confidence in management’s ability to sustain a healthy corporate culture. However, the survey indicated that confidence may be based on very limited information. Learn more about how the internal audit function can help assess organizational culture.
Download your complimentary copy today.

Norman Marks

Video Series: Communicating With Stakeholders
Author and former CAE Norman Marks reveals the information most important to internal audit stakeholders, the biggest mistake internal auditors make when communicating with management and the board, and how internal auditors can ensure their reports are actionable.
Watch Part 1, Part 2, and Part 3 now.

Helpful Links


New! Model Audit Committee Charter
Model Internal Audit Activity Charter

An updated edition of the International Professional Practices Framework (IPPF) guide, more commonly known as the Red Book, is now available. Visit the IIA Bookstore for more information.

Get your free subscription to The IIA's Tone at the Top newsletter.View the latest reports from The IIA's CBOK Resource Exchange.

Standards Awareness