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.
Internal audit guidance and reports
Support, guidance, reports and thought leadership from the ICAEW on internal audit
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
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
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?
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
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
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.
Data Analytics Transforming Internal Audit
March 2017
A paper from Credit Suisse entitled: Data Analytics Transforming Internal Audit – Pillars of Success, written by Stephen Magora, Director, Data Analytics at Credit Suisse.
Risk assessment and internal controls: continuing challenges for auditors
November 2015
Risk assessment and internal controls: continuing challenges for auditors brings together three articles on risk assessment and internal controls, written with extensive input from ICAEW members in practice. The articles deal with practical implementation issues and discuss the continuing challenges highlighted in regulatory reports, and in discussions between auditors, standard-setters and regulators.
The audit of related parties in practice - international edition
This publication is a practical guide to the audit of related party relationships and transactions, providing suggestions in the form of a five-point action plan to improve audit quality in this area.