Internal audit

  1. Learn about the ECIIA

    Learn about the work of the ECIIA, which represents the internal audit profession throughout Europe.

  2. Top risks for internal auditors

    A report published by the ECIIA highlights the top risks currently faced by organisations.

  3. Internal audit consultations

    Anne Adrain, Head of Sustainability and Assurance and Alan Simpson CA summarises the key points in recent Internal Audit consultations.

  4. Internal audit and governance

    Internal audit plays a key part in the corporate governance environment and this article considers its role.

  5. 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.

  6. 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.

  7. Link between external and internal audit

    The working relationship between internal audit and external audit explained.

  8. 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.

  9. What is an internal audit universe?

    "Is an internal audit universe required and if so, how do you establish and maintain this universe?"

  10. Can culture be audited?

    Should internal audit perform an audit of culture and the different approaches and challenges of doing so.

  11. Internal audit and culture

    Four steps to change your organisation’s culture

  12. How to safeguard internal audit

    Three lines of defence model: ensuring the independence and effectiveness of internal audit

  13. 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

  14. 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.

  15. Organisational culture and values

    "Successful organisational values are those that are “properly set, clearly stated and always lived."