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Internal audit resource centre

Access the latest thinking on internal audit (IA) from ICAEW and others across the finance and auditing sector, as well as useful links to international IA standards and best-practice guidance.

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Practical guides and reports

See all of ICAEW's practical guides and reports on internal audit.

A guide to operational resilience

A guide on what organisations need to do to design and embed a framework to deliver operational resilience, including guidance on how to audit operational resilience. The first of two papers on operational resilience for internal audit teams.

How to audit change

Change is a feature of doing business, but managing it successfully can be complex. This guide outlines how internal audit can help project managers implement changes by adopting good practices throughout the project life cycle.

How to audit the cloud

Cloud computing is transforming business IT services, but it also poses significant risks that need to be planned for. This practical guide for internal audits outlines how they should assess risk management.

Features and articles

Webinars and recordings

Hot topics

Audit approach


Part 1 – internal audit for directors

In this first of two articles, which considers questions that a board director might ask of their organisation’s compliance and internal audit functions, Mark Stock starts with a reminder of the three lines of defence (3LD) model.

Corporate governance

Corporate Governance: The Tone From The Top

Grant Thornton's 2015 exploration of how three major aspects of governance – the role of culture, board composition and strategic planning – are affecting businesses around the world.

Organisational culture

The challenge of auditing culture

Assessing the corporate culture of your own organisation is not easy, but done well it can be a valuable exercise. Christos Skapoullis, head of internal audit at the Bank of Piraeus, outlines the potential pitfalls and how to avoid them.


Sectors — financial services

Sectors — retail

Library resources

Further support

The nine stages of an assurance engagement

Assurance engagements can be typically broken up into nine stages. Not all stages will be clearly separated and identifiable in every engagement. Some stages, such as the engagement letter, may not be required during internal assurance, while others, such as the problem-solving phase, may not be necessary in some external engagements.

What can assurance cover?

Information on the variety of assurance options open to organisations - ranging from those exempt from mandatory audit requirements to those seeking assurance on non-financial business information.

Standards and guidance

A comprehensive list of standards and guidance covering external assurance engagements. Find out which standards apply for engagements by subject area, as well as information on individual standards and the practical application of guidance to assurance engagements.

Best practice

Examples of assurance engagements that demonstrate developments in the sector, including work to support EDF's communications about low-carbon tariffs and Indian steel producer Jindal Stainless Limited's reporting on its human rights activities.

Assurance glossary

Definitions of the key words, acronyms and concepts used in relation to assurance engagements, compiled by ICAEW members working in the assurance sector.

ICAEW training films

Develop skills to identify risk, technical competence and professional scepticism.