Internal auditors gather and evaluate information on a daily basis; it is an integral part of their role. The latest professional guidance release from the Institute of Internal Auditors’ (IIA) Technical Team aims to equip internal auditors with tools and techniques to make gathering and analysis of information effective.

IIA Technical Manager, Chris Baker says the guidance will help internal auditors to think critically about the information they need to deliver a successful internal audit engagement. “It highlights what information is, why it is important and the different types and sources of information, with examples. The guidance also considers the different methods for gathering and analysing information with an emphasis on sufficient, reliable, relevant and useful information.”

The IIA’s Technical Team are constantly working to develop practical guidance and think pieces on the latest themes and issues facing the Internal Audit profession.

IIA members can download a full copy of Gathering and evaluating information from the online Resource Library.

 - ends-