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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

Guidance and reports

The Modern Slavery Act: Actions for internal audit

Under the Modern Slavery Act 2015 some organisations are required to prepare a section 54 Transparency in Supply Chains Statement. This guide explains the role of the organisation’s internal audit function, and where there is no such function, best practice for management to ensure all risks to the business have been assessed and the relevant controls are in place.

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.

Disclaimer: The opinions expressed by external guest speakers in interviews or other publications included on this website are, by their nature, those of the speaker. They are not necessarily fully endorsed by the ICAEW or purport to reflect the official policies and views of the ICAEW or its members.

Bloomsbury Core Accounting and Tax Service

Eligible firms have free access to Bloomsbury Professional's comprehensive online library, comprising more than 60 titles from some of the country's leading tax and accounting subject matter experts. Find out who is eligible and how you can access the Core Accounting and Tax Service.

Recalibrating internal audit

A chapter on the scope of internal audit and best practices within internal audit reporting.

Culture, ethics and the board

A chapter focusing on the board's role in reviewing their company's culture, ethics and behaviour.

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The Library & Information Service provides a collection of eBooks as a benefit of membership. Please note that ICSA publications are only available to ICAEW members and ACA students.  Please log in to access these titles. If you are unable to access an eBook, please see our Help and support or contact library@icaew.com

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.

Board audit committee communications

A complete guide to the process and profession of internal auditing. Chapter 25 looks at the Audit Committee's interactions and responsibilities regarding internal audit.

Terms of use: You are permitted to access, download, copy, or print out content from eBooks for your own research or study only, 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.

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 page or contact library@icaew.com

How internal audit helps increase cybersecurity transparency for the board

Article discusses how internal audit can help the board see an accurate picture of cyber risk

Adding value 2.0

The article discusses the opportunity for audit functions to rethink how they contribute to the business as internal audit's value proposition expands beyond its traditional assurance boundaries.

Working in concert

The article provides insights from several current and former chief audit executives on the key questions that they wish their audit committees would have asked them but never or rarely did.

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.

Useful links

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.

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