Research reports

Unlock detailed insights and data on key issues affecting the internal audit profession and beyond. Below are a list of key research reports commissioned by the Institute, broken up by topic and theme. 


Internal Audit in Lockdown 

A new report exploring the impact of coronavirus on internal audit teams in the UK and Ireland


Risk in Focus

Risk in Focus is an annual report analysing the top business risks which organisations across Europe are facing.

Corporate governance

Harnessing the power of internal audit

A good corporate governance guide for audit committees and directors.

Financial services

Stepping up: reassessing the impact and implementation of the Financial services Code

A 2020 re-examination of the Financial Services Code that draws on the results of a second survey of CIAs in the financial services sector.

Implementing the IIA Financial Services Code - surfing the wave

Our 2015 review of how internal audit functions in financial services institutions have changed since the introduction of the Financial Services Code in 2013.

Building effective internal audit

In this report, we look at how firms in the UK financial services sector are successfully implementing the individual recommendations contained within the IIA's Financial Services Code Effective Internal Audit in the Financial Services Sector.

Embedding effective internal audit in the financial services sector

A survey of heads of internal audit to find out what progress they had made on implementing the IIA's financial services code from 2014.

Whistleblowing and corporate governance

Whistleblowing and corporate governance

Our whistleblowing report outlines the role of internal audit in whistleblowing and include survey results and examples of policies and practices. Research report and board briefing.


Culture: Evolving approaches to embedding and assurance

Research report exploring the practice of providing assurance around culture based on a survey of heads of internal audit.

Culture and the role of internal audit

This 2014 report looks at how boards and audit committees can help rebuild public trust by making the best use of internal audit.

Data and cyber security

Data analytics: Is it time to take the first step?

This report is intended to help you assess what is required to establish data analytics in your practice and what benefits might be derived.

Integrated reporting

The role of internal audit in non-financial and integrated reporting

In this report, we provide some early insights into how internal audit is being harnessed in this new era of corporate reporting. 

Enhanced integrated reporting

We along with the institutes of France, Netherlands, Norway and Spain, have produced a report which describes how the profession can approach integrated reporting. 


Outsourcing and the role of internal audit

This report outlines a number of approaches in the private and public sectors to managing the risks associated with those supplier relationships, including the practices of internal audit functions. 


Organisations’ preparedness for Brexit: an internal audit perspective

The report is based on a survey of Chief Audit Executives across the UK to understand their responses and preparedness for Brexit, along with six in-depth case studies to share best practice.