Internal audit
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Internal Audit Code of Practice
Alan Simpson gives a short introduction to the new Internal Audit Code of Practice.
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Learn about the ECIIA
Learn about the work of the ECIIA, which represents the internal audit profession throughout Europe.
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Top risks for internal auditors
A report published by the ECIIA highlights the top risks currently faced by organisations.
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Internal audit consultations
Anne Adrain, Head of Sustainability and Assurance and Alan Simpson CA summarises the key points in recent Internal Audit consultations.
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Internal audit and governance
Internal audit plays a key part in the corporate governance environment and this article considers its role.
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Internal audit: outsource v inhouse
What types of outsourcing arrangements are often used? We review the pros and cons of outsourcing internal audit versus keeping it in-house.
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Risk assess your audit universe
Why risk assess the internal audit universe and how should you carry out such a risk assessment? Steve Bruce CA finds out.
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Link between external and internal audit
The working relationship between internal audit and external audit explained.
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Internal v external audit
Some ICAS members may specialise in either internal or external audit; equally, some might be involved in both areas. This article looks at some of the major differences between the two.
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What is an internal audit universe?
"Is an internal audit universe required and if so, how do you establish and maintain this universe?"
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Can culture be audited?
Should internal audit perform an audit of culture and the different approaches and challenges of doing so.
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Internal audit and culture
Four steps to change your organisation’s culture
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How to safeguard internal audit
Three lines of defence model: ensuring the independence and effectiveness of internal audit
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Internal audit: 3 lines of defence
Steve Bruce CA on the ins and outs of the Three Lines of Defence model and the benefits and challenges of implementation
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Institute of Internal Auditors - Revised Standards 2017
The Institute of Internal Auditors (IIA Global) has developed standards and guidance for the practice of internal audit.
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Organisational culture and values
"Successful organisational values are those that are “properly set, clearly stated and always lived."