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Internal Audit Community articles

The latest articles for Internal Audit Community members.
Displaying 1-20 of 52 results
Your membership: Network with your peers
  • 04 Dec 2025
  • ICAEW Insights
Want to grow your network of like-minded accountants? ICAEW has faculties and communities that cover industry sectors, technical areas and career stages. Gain access to tailored events and resources.
Cyber security biggest risk as businesses reel from major attacks
  • 23 Sep 2025
  • ICAEW Insights
Annual poll of Chief Internal Auditors highlights cyber security as the number one risk, with digital threats intensifying following attacks on European airports over the weekend and recent cyber breaches at M&S, the Co-op, Harrods, The North Face and Jaguar Land Rover.
Governance failings putting broadband sector at risk, body warns
  • 08 Aug 2025
  • ICAEW Insights
Chartered Institute of Internal Auditors flags up a governance gap and a heightened risk of collapse in the broadband sector due to lack of internal audit across major suppliers.
Exclusive INTERNAL AUDIT COMMUNITY When the stakes are high rethinking third-party risk after Macondo
  • 13 Jun 2025
  • Steve Brown, Brave Within
Some risks only become clear when it's too late. I was working at BP during the Macondo disaster - an experience that deeply shaped how I think about third-party risk.
Exclusive INTERNAL AUDIT COMMUNITY Current progress in responding to the new internal audit standards
  • 13 Jun 2025
  • Michael Lucas, Brave Within
When the 2024 Global Internal Audit Standards were issued, they promised evolution rather than revolution.
Exclusive INTERNAL AUDIT COMMUNITY Navigating the complexities of diversity and inclusion in the workforce
  • 13 Jun 2025
  • Ololade Adesanya, Global Head of Asset Management and insurance Audit, HSBC
Equality, diversity and inclusion (ED&I) is currently the subject of intense debate. Does it still serve a purpose in today’s organisations?
Exclusive INTERNAL AUDIT COMMUNITY Delivering accountability over governance: A local authority lens
  • 12 Jun 2025
  • Diana Melville, CIPFA Governance Advisor
As the updated UK Corporate Governance Code 2024 (the Code) comes into force, it’s time to compare its enhanced requirements for risk management and internal controls reporting with those of UK local government.
Are audit committees in a better position now?
  • 24 Apr 2025
  • ICAEW Insights
Seven years of regulatory tightening and firms’ own restructuring has ensured the roles of audit committees and internal auditors are more important than ever.
Exclusive INTERNAL AUDIT COMMUNITY Strengthening the three lines
  • 21 Mar 2025
  • Steven Brown
The 'three lines model' remains a cornerstone of effective organisational risk management. The first line responsibility for managing risk has to be at the heart of a strong risk management approach.
Exclusive INTERNAL AUDIT COMMUNITY Getting the basics right: keeping the organisation safe when there are other priorities
  • 21 Mar 2025
  • Sarita Haggart
In today's fast-paced business environment, organisations often find themselves juggling multiple priorities, from driving innovation to meeting customer demands. However, amidst these competing priorities, it is crucial not to lose sight of the fundamental aspects that ensure the safety and compliance of the organisation.
Exclusive INTERNAL AUDIT COMMUNITY The Procurement Act: Signposting fairer procurement principles
  • 20 Mar 2025
  • Carolyn Clarke: Internal Audit Community, Subject Matter Expert
The new Procurement Act went live on 24th February 2025, unifying existing regulation. All new arrangements within the public procurement system entered into after this date are subject to the new requirements.
Exclusive INTERNAL AUDIT COMMUNITY Internal audit as a central driver of transformation success
  • 19 Mar 2025
  • Alison Hill
To remain competitive in today’s rapidly changing business landscape and regulatory environment many firms will pursue major transformation and cost reduction programmes.
Exclusive INTERNAL AUDIT COMMUNITY Economic and Corporate Crime and Transparency Act (ECCTA) 2024
  • 07 Jan 2025
  • Carrie Stephenson, Brave Within LLP
While significant attention has been focused on the UK Corporate Governance Code 2024, the emergence of ECCTA has received less focus. And yet it applies to a much broader spectrum of organisations and carries consequences that are more specific and potentially more wide reaching.
Exclusive INTERNAL AUDIT COMMUNITY Unpicking the three lines
  • 02 Jan 2025
  • Carolyn Clarke, Internal Audit Community Subject Matter Expert
What does Three Lines mean to you? I would imagine it’s a concept that most who work within, or are involved with, internal audit understand well.
Exclusive INTERNAL AUDIT COMMUNITY Integrating Regulatory Obligations within an Internal Audit Plan
  • 02 Jan 2025
  • Carolyn Clarke, Internal Audit Community Subject Matter Expert
Companies face heightened expectations from a range of stakeholders. The risk landscape is increasingly complex. All organisations face external and unpredictable challenges, including geopolitical and cyber-security risks, as well as the unprecedented development of new technologies, including AI.
Exclusive INTERNAL AUDIT COMMUNITY Artificial Intelligence and radical uncertainty
  • 02 Jan 2025
  • Annabel Gillard, International Advisory Council Member of the Institute of Business Ethics and Steven Brown, Brave Within LLP
Most human beings are fundamentally anxious about uncertainty. The adoption of AI has created significant uncertainty – to the extent many refer to it as the 4th industrial revolution.
CIPFA urges action to tackle council finance staff shortages
  • 14 Nov 2024
  • ICAEW Insights
As a new poll shows English councils are struggling with vacancies in accountancy, internal audit and business partnering roles, a CIPFA and LGA report sets out four-point action plan.
Is your sustainability assurance house in order?
  • 23 Oct 2024
  • ICAEW Insights
Sustainability claims made by businesses are increasingly under the spotlight. How should internal audit work with external providers of assurance to ensure material controls are fit for purpose?
Cyber security tops business risks, but AI on the rise
  • 02 Oct 2024
  • ICAEW Insights
Poll of chief internal auditors reveals AI, cyber and digital threats will dominate the risk landscape for 2025 and beyond.
Exclusive INTERNAL AUDIT COMMUNITY I'm an audit chair - get me out of here!
  • 30 Sep 2024
  • Carolyn Clarke - Internal Audit Community
In years gone by, the Audit Committee was firmly a finance domain. Audit Committee Chairs were predominantly accountants, often former external audit partners or CFOs, tasked with ensuring the financial results and the Annual Report reflected the performance of the organisation.
Displaying 1-20 of 52 results