ICAEW.com works better with JavaScript enabled.

Internal auditing

Internal auditing is essential for business efficiency. On this page you can access a range of articles, books and online resources providing quick links to guides, organisations and reports.

What's on this page?

  • Online articles
  • Guidance and support from ICAEW
  • Organisations
  • Guides
  • Articles and books in the Library collection

Contact the Library

Expert help for your enquiries and research.

E  library@icaew.com

T  +44 (0)20 7920 8620

Featured article

Management vs audit committees
A study of the ways different stakeholders understand success in an internal audits, with particular emphasis on managers and audit committees.

You will need to be logged-in to the website to access this article.

Online articles

The Library provides access to leading business, finance and management journals. These journals are available to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

Internal audit: in-house versus outsourcing.

The article looks at the impact of outsourcing of the internal audit function on the effectiveness of the process or the level of independence and objectivity of the audit. Topics covered include importance of effective internal audit as demonstrated by the failure of Carillion, advantages of outsourcing internal audit such as credibility and cost-effectiveness, potential disadvantages like lack of permanent on-site resource and the pros and cons of in-house internal audit. * For the full article please contact the Library *

Report refutes Sarbanes-Oxley critics: Strong evidence exists of a link between auditor-identified weak internal controls and subsequent fraud cases

The article focuses on a study published in the "Auditing: A Journal of Practice & Theory" periodical over relationship between material weaknesses and company fraud. Topics discussed include prevalence of issues in the U.S. Sarbanes-Oxley Act of 2002 incorporated for controlling financial scandals in corporations; criticism of the Act for deployment of external auditors for assessment of financial reporting; and examination of several internal control for material weaknesses reports

Key stakeholder surveys

Internal auditors should look to get feedback from their most important customers, including the audit committee and executive management. The article includes example statements to use in a stakeholder survey.

Showing 3 of 19 items

ICAEW guidance and support

Audit and Assurance Faculty
The faculty provides technical expertise in the field of audit and assurance within the ICAEW and is a leading UK authority on external audit, other assurance services and internal audit. It offers a range of publications (including technical releases), events and guidance.

Internal Audit Resource Centre
Access international IA standards and recent thought leadership papers, selected by the Audit and Assurance Faculty. 


Chartered Institute of Internal Audit (IIA)
Professional body representing, promoting and developing the practice of internal auditing in the UK and Ireland. The website includes a large number of resources for members, such as practice guides and access to international standards.

CIPFA Audit Panel
A technical panel within the Chartered Institute of Public Finance and Accountancy. It publishes practical guidance for internal and external auditors.

ECIIA (European Confederation of Institutes of Internal Auditing)
Regional body representing internal auditing institutes. The International Professional Practices Framework Code of Ethics and standards are available on its website.

Housing Internal Audit Forum (HIAF)
UK organisation promoting best practice in internal auditing within housing associations and for registered social landlords. A good practice guide and other publications are available to members.

Institute of Internal Audit (IIA)
US professional body. The website includes International Professional Practices Framework documents, practice guides and other resources.

Articles and books in the Library collection

Selected books

Click on the links below to see our catalogue record for each book.

Internal audit quality: developing a quality assurance and improvement programme
S-A. Pitt (John Wiley & Sons, 2014, 376 pages)
This book will assist chief audit executives and internal auditors to develop a quality assurance and improvement programme and embed processes that enhance the quality of their internal audit function. The book looks at what constitutes quality, and how a greater understanding of quality drivers can lead to more valuable internal audit practices.

Corporate governance handbook
A.Chambers (Bloomsbury Professional, 2014, 1099 pages)
This book advises on functioning within the legal, ethical and practical parameters of corporate governance, with a chapter on risk management and internal control which covers current developments in internal auditing.

To find out how you can borrow books from the Library please see our guide to book loans.

You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by web chat or by email at library@icaew.com.

ICAEW accepts no responsibility for the content on any site to which a hypertext link from this site exists. The links are provided ‘as is’ with no warranty, express or implied, for the information provided within them. Please see the full copyright and disclaimer notice.