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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. 


Fraud is on the rise: step up to the challenge

Fraud risk is constantly evolving. Internal audit functions must keep their fingers on the pulse to ensure they can manage risks. Are you stepping up to the challenge?

Climate change

Harnessing internal audit against climate change risk

Climate change is a critical challenge facing us. Find out how to take charge and make a difference.

Organisations’ preparedness for climate change

A timely report providing overview of organisations’ preparedness for climate change


Internal Audit in Lockdown 

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


Adapting to Economic Uncertainty: Internal Audit's Journey

This is an opportunity for internal audit to rise to the occasion and showcase their risk management and internal control skill set.

Risk in Focus

An annual thought leadership research project analysing the top risks faced by organisations across Europe

Navigating Geopolitical Risk

The aim of this thought leadership report is to provide internal audit professionals with ideas, approaches, and practical tips to help support their organisations in navigating geopolitical uncertainty

Supply Chain Report Part one | Part two

Recognising the importance of supply chain and ESG risks, we've launched a two-part project focusing on the topic. These reports offer internal audit professionals and stakeholders, essential insights and guidance, equipping them to navigate this complex risk landscape effectively.

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.

Financial stability

Avoiding the blind spot: Supporting financial stability and resilience

A critical guide for navigating financial, capital and liquidity risk, including actions and considerations for internal audit.

Internal audit in 2022: a benchmarking report

The Chartered IIA has partnered with specialist internal audit recruitment consultancy Barclay Simpson to deliver profession-wide insights through our inaugural benchmarking report.

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.


Cultivating a healthy culture

A new report on corporate culture exploring challenges and opportunities for internal audit.

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.

Human capital

Risk Overview: Human capital, diversity and talent management

A study into human capital, diversity and talent management. As linked to our Risk in Focus 2022 report.

Data and cyber security

Mind the Gap: Cyber security risk in the new normal

A new cyber security report, enabling you to provide assurance on cyber security culture within your organisation.

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.