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Internal audit for the board

Practical information and guidance on internal audit for board members and corporate governance professionals. Internal audit is one of the responsibilities of the audit committee.

In this section

Articles and features

Spotting internal audit risk areas

ICAEW’s Internal Audit Panel has identified eight risk areas where boards and audit committees should be asking themselves whether they are receiving the objective assurance they need amid increased public scrutiny.

Guidance and reports

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.

Webinars and other recordings

Fighting fraud: the internal audit

Martyn Scrivens, Chair of the ICAEW's Internal Audit Advisory Panel and Martin Robinson, consultant for the Fraud Advisory Panel and advisor to the Chartered Institute of Internal Audit, look at the role of internal audit and its use in preventing, detecting and responding to fraud.

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Auditing for managers: the ultimate risk management tool

Guide to help managers and their teams set standards for self-auditing, risk management, compliance review, and formal disclosure reporting.

Auditing the risk management process

Guide to auditing the risk management process, including developments in risk management which are relevant to auditors.

Auditing the risk management process

Guide to auditing the risk management process, including developments in risk management which are relevant to auditors.

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The Library & Information Service provides a hand-picked collection of industry press articles as a benefit of membership. If you are unable to access an article, please see our Help and support or contact library@icaew.com

Beneath the data

How internal auditors can use business intelligence tools to mine their organization’s data.

The audit committee connection

The article discusses how internal audit's ability to serve as a trusted advisor to its primary stakeholder - the audit committee - is key to organisational success.

Doing the right thing: today's boards are taking a closer look at corporate culture

An interview with Brian Christensen, executive vice president of global internal audit at Protiviti, and Tracey Keele, partner of internal audit and enterprise risk services at KPMG LLP. Topics they discuss include the efforts of boards of directors to manage corporate culture; the factors that should be considered to understand culture such as the drivers of conduct, expectations, and curiosity; and the role of internal audit to make organisations understand their culture.

Terms of use: You are permitted to access articles subject to the terms of use set by our suppliers and any restrictions imposed by individual publishers. Please see individual supplier pages for full terms of use.

Harnessing the power of internal audit

This IIA guidance is designed to help the audit committee and other stakeholders to harness the power of internal audit for the good of their organisations.

Audit, risk and internal control

The FRC published the revised Guidance for board effectiveness in July 2018. Section 4 Audit, risk and internal control look as the audit committee's (or risk committee's if separate) responsibility in this area.

Internal audit 3.0 - the future is now

In this report, Deloitte outlines its blueprint for "Internal Audit 3.0" - the next generation of internal audit. The report draws upon the experiences of audit committee chairs, executives and business leaders, to try and clarify the expectations of those involved in audit, along with the necessary skills and enablers to deliver those expectations.

Brexit in the Boardroom - the role of Internal Audit

A six page briefing on the questions for management following the decision to leave the European Union, focusing on the role of internal audit to support management and provide reassurance to the audit committee.

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