Support, guidance, reports and thought leadership from the ICAEW on 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.
ICAEW's Financial Services Faculty highlights 10 questions to inform the critical contribution Internal Audit can make in firm's challenging and far-reaching transition to alternative reference rates
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.
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.
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.
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.
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.
Guidance for internal auditors on how to provide assurance over the key risks involved in implementing robotic process automation (RPA).
This practical guide outlines the eight steps to follow to conduct a successful internal audit of culture.
How internal auditors should strengthen their governance frameworks to cover emerging data-analytics risks in the areas of quality, talent, independence and security.