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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.

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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.

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Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided to logged-in ICAEW members, ACA students and other entitled users subject to suppliers' terms of use.

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.

Internal auditors show signs of taking up data analytics

Internal auditors are buzzing over data analytics, with more audit leaders planning to jump in for the first time or expand their use of the evolving technology across the scope of their audit work. This article reports on recent surveys looking at use of analytics across all aspects of audit work and how data analytics can be used to provide business insight on risk.

What's top of mind for audit committees?

Article on the key takeaways from KPMG's 2017 Global Audit Committee Pulse Survey. Risk management is a top concern for audit committees, which are looking to internal audit to focus on the critical risks to the business. Tone at the top and business culture are also considered major challenges, as well as sufficient focus on talent, skills and succession planning.

Showing 3 of 17 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.

Guidance for Audit Committees
A series of booklets aimed at non-executive directors (published in 2003 and 2004), including a guide to the internal audit function, which looks at the background to internal audit and how the function might interact with the audit committee.


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 dvelopments 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.

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