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Internal audit guidance and reports

Support, guidance, reports and thought leadership from the ICAEW on internal audit

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

Audit and Assurance Faculty September 2019

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.

Setting priorities to establish and expand internal audit

Internal Audit Panel July 2019

This guide considers seven challenges commonly faced by smaller internal audit functions and provides recommendations to help heads of internal audit establish and grow an effective function that can meet its priorities.

Setting priorities to establish and expand internal audit

This guide considers seven challenges commonly faced by smaller internal audit functions and provides recommendations to help heads of internal audit establish and grow an effective function that can meet its priorities.

Occupational pension schemes: assurance about internal controls

Business Law March 2019

This ICAEW guidance aims to address any expectation gaps around assurance in the pension schemes sector. In particular, it looks at how internal and external audit can play a part in the governance of UK pension arrangements.

Internal Audit related assurance maps

Audit and Assurance Faculty October 2018

In applying the principles of Assurance mapping it is often the case that, in practice, there is no individual within the organisation who has the relevant skills to start the process. It may also be the case that the Head of Internal Audit wants to help kick-start the process in order to showcase what can be achieved with assurance mapping.

How do you audit a robot?

Internal Audit Panel March 2018

Guidance for internal auditors on how to provide assurance over the key risks involved in implementing robotic process automation (RPA).

How to audit culture

Audit & Assurance Faculty March 2018

This practical guide outlines the eight steps to follow to conduct a successful internal audit of culture.

Internal audit in the age of data analytics

Audit and assurance Faculty June 2017

How internal auditors should strengthen their governance frameworks to cover emerging data-analytics risks in the areas of quality, talent, independence and security.

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